Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0280


585.0280 Transfer to Subsidiary from Parent Corporation. Transfer of a used vehicle by an out-of-state parent corporation to its California subsidiary for a consideration was subject to use tax because the transfer was a sale between two separate and distinct entities and the vehicle was transferred for use in California. 5/25/70.