Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


580.0000 VEHICLES

Annotation 580.0140


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.