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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.1440

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.1440

(b) Returnable Containers

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195.1440 Cargo Containers First Used in California. Large cargo vans purchased out of state by a steamship company and shipped empty to California are subject to use tax when placed in commercial service even though they will be exclusively used in interstate and foreign commerce thereafter. The placing of these vans into commercial service is the first consumptive use made of them because they were brought empty into this state from Jersey City, New Jersey. The first consumptive use in California constitutes a taxable event. (H. J. Heinz Co. v. State Board of Equalization, 209 Cal.App.2d 1[25 Cal.Rptr. 685].) 5/25/65.