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 325.1762

(c) Shipments from California to Points Outside State

(8) Use Tax

325.1762 Registration in California. When a person, resident or nonresident purchases a vehicle, vessel, or aircraft in California and registers that property in California showing a California address, it may be inferred from that registration that the purchaser will use the property in a manner not excluded from the definition thereof by section 6009.1. Use tax would apply unless the purchaser could establish that the property would be used in California only in a manner excluded from the definition of "use" by section 6009.1. 12/1/88.