Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0140

(a) GENERALLY

580.0140 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. The sales tax applies to "courtesy delivery" of a car purchased from an out-of-state dealer but delivered by a California dealer to a serviceman stationed in California. The fact that the serviceman may be transferred some day to another state does not render tax inapplicable. 4/13/64.