Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0120


580.0120 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. Where a local plant of a manufacturer delivers an automobile in California pursuant to a contract of sale made by a foreign dealer sales tax applies under the second paragraph of section 6007. 6/16/53.