Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0015

(a) In General—Shipments Into California from Points Outside State

325.0015 First Use in Interstate Commerce. An aircraft was leased by a California business from a lessor located in Oregon. On the date the lease expired, pilots who are employees of the lessee fly the aircraft from California to Oregon with some of the lessee's employees as passengers. At that point, the aircraft is sold to the lessee. The pilots then fly the aircraft to California with other employees of the lessee as passengers. The aircraft is used thereafter solely in interstate commerce. The first use of the aircraft is regarded as having been in interstate commerce because the lessee did not own the aircraft on the flight to Oregon. 10/19/87.