Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0270


580.0270 Members of NATO Forces. Use tax was properly imposed on a car purchased out-of-state and used in California by a foreign air force officer who was working under the NATO Status of Forces Agreement. The NATO agreement only provides exemption from taxes based on residence or domicile and the use tax is based on "storage, use or other consumption in this state." 8/24/70.