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BTLG Table of Contents > Sales and Use Tax Annotations > R > 475.0000 Resale Certificates > Annotation 475.0159

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475.0000 Resale Certificates—Regulation 1668

Annotation 475.0159

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475.0159 Out-of-State Use. A person may not issue a resale certificate to purchase property in this state for the purpose of transporting the property outside the state and claiming the exclusion from "use" provided by section 6009.1. The exclusion contained in section 6009.1 applies only to transactions governed by the use tax. Purchases of items in California known at the time of purchase to be for use albeit out of state, under an improperly given resale certificate, are not covered by the exclusion. The exclusion does apply if at the time of purchase it is not known whether the property will be used or sold. 6/9/60.