Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

700.0000 APPLICATION OF TAX—Regulation 1803

Annotation 700.0260

700.0260 Use in Interstate Commerce or Outside State. Local use tax does not apply to items placed in use outside this state and thereafter used entirely outside this state, or continuously in interstate or foreign commerce, no intrastate use being made in California. 5/12/66.