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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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325.0000 Interstate and Foreign Commerce—Regulation 1620
Annotation 325.0016
(a) In General—Shipments Into California from Points Outside State
325.0016 First Use in Interstate Commerce. An aircraft is purchased by a California business in a state in which the buyer does not have a company location. An executive of the buyer is authorized to take delivery of the aircraft at the out-of-state point. The executive takes delivery and flies the aircraft to California together with two nonemployee passengers. The aircraft is used thereafter solely in interstate commerce. The fact that the buyer has no company location in the state of purchase has no bearing on regarding the first use of the aircraft as being in interstate commerce. 10/19/87.