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 325.0192

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

325.0192 Use Tax Exclusion—Intermodal Cargo Containers' Component Parts. The exclusion from use tax provided for the use of intermodal cargo containers (ICCs) by Regulation 1620(b)(2)(B)2. does not apply to the use of component parts of such containers when the component parts are first functionally used in this State. Generators are purchased outside California and delivered to the purchaser at a facility in California. The generators are temporarily attached to the ICCs at the point of delivery in California and then the generators are first functionally used. Even though the generators, once installed, are considered as component parts of the ICCs, the use of the generators cannot qualify for exemption because the first functional use of the generators was in California. 2/28/02.