Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0320

(a) GENERALLY

585.0320 Use Outside State of Vehicle Purchased in California. Sales tax reimbursement paid at the time of purchase of an automobile should be refunded to a buyer who takes delivery of, and uses the vehicle outside of California for five months before returning to the state, even though the buyer pays the California vehicle registration fee at the time of the sale in California. The automobile, having been used outside the state for longer than the 90-day period specified in section 6248, is presumed not to be purchased for use in California. 4/3/69.