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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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F
250.0000 Foreign Consuls—Regulation 1619
Annotation 250.0140
(b) Use Tax
250.0140 Government-Owned Foreign Airline. A foreign airline company, a public corporation formed and substantially owned by a foreign government, is liable for use tax measured by the purchase price of spare aircraft parts purchased outside California and shipped into California for storage and installation, as needed, where tax treaties between the United States and the foreign government grant no immunities from state use taxes. However, parts later transshipped to points outside for installation are exempt. It is immaterial that such parts,when purchased, were not specifically intended or earmarked for storage and installation in California. 6/8/64; 7/15/64.