Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0300

(a) GENERALLY

580.0300 One Continuous Trip Permit. The sale of an automobile to a serviceman in California is not a sale in interstate commerce where the purchaser obtains a one continuous trip permit from the Department of Motor Vehicles, and accompanies the car while it is driven to an out-of-state point by a third party purporting to be the seller's "agent," since the driver is under the authority and control of the owner of the car when he drives the car out-of-state and consequently delivery is not postponed until the arrival at the agreed out-of-state point. 11/28/61.