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 325.0089

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

325.0089 Platinum Catalyst—Out-of-State Use. When a refiner uses fresh platinum catalyst at one of its out-of-state refineries for six months and then ships this catalyst to a California refinery where it will be used for two more years, the catalyst and platinum content are not subject to use tax even if it was the refiner's intention to follow this procedure when it first purchased the catalyst.

If the situation was reversed and the fresh catalyst was first used in California for six months and then shipped to an out-of-state refinery where it would be used for two more years, the tax would apply when the refiner first purchased the catalyst. 4/12/71.