Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

700.0000 APPLICATION OF TAX—Regulation 1803

Annotation 700.0020

700.0020 Armed Forces Personnel. If a member of the Armed Forces stationed in a conforming county purchases a motor vehicle in a nonconforming county for use in the conforming county, the local use tax will be considered applicable. The state use tax and the state-administered local use tax are not applicable if the vehicle is purchased outside this state by a member of the Armed Forces unless his intention to use the vehicle in this state results from his own determination apart from his status as a member of the Armed Forces, as, for example, where he buys the vehicle in anticipation of discharge and brings the vehicle to California in pursuance of his intention to do so solely as a matter of his own volition. 5/17/57. (With respect to purchases made on and after October 1, 1969, the serviceman will be considered to have made his own independent determination to use the vehicle in California if he contracts to purchase the vehicle after he has received official orders transferring him to California.)