Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
(b) LOCAL DELIVERIES TO NONRESIDENTS FOR OUT-OF-STATE USE
580.0420 "Dealer Located Outside this State." Vehicles purchased from a California dealer do not qualify as vehicles purchased from a "dealer located outside this state" even though the purchaser negotiates the transaction with a salesman for the dealer while the salesman is outside this state. Accordingly, the exemption provided by section 6388 does not apply in such circumstances. 6/14/66.