Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0430

(b) LOCAL DELIVERIES TO NONRESIDENTS FOR OUT-OF-STATE USE

580.0430 Dealer at Specified Location. "Dealer at a specified location" as provided in section 6388.5(b) is interpreted to include any authorized truck trailer dealer in California. The term is not limited to factory branches operated as retail outlets by the trailer manufacturers. 8/17/78.