Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0360

(a) GENERALLY

580.0360 Servicemen—Date of Receipt of Orders Transferring to California. If a serviceman takes delivery of a car outside California before he receives orders transferring him to California, no use tax is applicable. The serviceman is also not liable for use tax under section 6249 of the Revenue and Taxation Code if he arrives in California 90 or more days [see note below] after delivery of the car outside California, regardless of whether he received his orders before or after delivery of the car because it is presumed that he did not purchase the car for use in California. Section 6249 is not applicable to civilians. 11/6/69. (Am. 2006–1; Am. 2008–1).

(Note: For the period October 2, 2004 through June 30, 2007, under certain conditions any vehicle, vessel, or aircraft purchased outside of California and brought into the state within 12 months from the date of its purchase is presumed to be acquired for storage, use, or other consumption in California and subject to use tax.) (Regulation 1620(b)(5).)