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BTLG Table of Contents > Sales and Use Tax Annotations > A > 105.0000 Aircraft > Annotation 105.0080

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105.0000 Aircraft—Regulation 1593

Annotation 105.0080

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105.0080 Corporations. A corporation is a resident of the state in which it is organized. A California corporation remains a resident of this state even where it operates solely outside California. A corporation is not a resident of California within the meaning of that term as used in section 6366 and 6366.1 if the corporation is not 'doing business' in California and was not incorporated under California law. Accordingly, a corporation must not be doing business in California or incorporated under California law if it is to qualify as a nonresident under such exemptions. 2/21/56; 4/12/84.