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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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325.0000 Interstate and Foreign Commerce—Regulation 1620
Annotation 325.1740
(c) Shipments from California to Points Outside State
(8) Use Tax
325.1740 "Piggyback" Equipment. Drive-in trailers to be used as railroad "piggyback" equipment which were purchased and leased out-of-state for use in for-hire transportation of property in interstate commerce are exempt from use tax even though they may enter California in the course of their interstate movements. 9/2/69.