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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 325.0210
(a) In General—Shipments Into California from Points Outside State
325.0210 Warranty Repairs on Aircraft—90-Day Rule. When an aircraft's first functional use occurs outside of this state and the aircraft is subsequently brought into California within 90 days after delivery solely for the purpose of having warranty repairs at an authorized factory service center, the aircraft shall not be deemed to be acquired for storage, use, or other consumption in this state under certain conditions set forth in Regulation 1620(b)(5)(B)2. 6/7/91. (Am. 2006–1; Am. 2008–1).
(Note.—For the period October 2, 2004 through June 30, 2007, under certain conditions any vehicle, vessel, or aircraft purchased outside of California and brought into the state within 12 months from the date of its purchase is presumed to be acquired for storage, use, or other consumption in California and subject to use tax.) (Regulation 1620(b)(5).)