Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0440

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

580.0440 Factory Branch. A factory branch located outside California is considered a dealer located outside the state for purposes of determining exemption of sales of trucks and trailers to nonresidents when delivery takes place in state, even though vehicles are manufactured in state. 11/18/63.