Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0420

(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.