Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
V
585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610
Annotation 585.0280
(a) GENERALLY
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.