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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.0160

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0160

(a) In General

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570.0160 Foreign Purchases. Use tax applies to the storage or use of mobile ramps purchased in Florida by a foreign air carrier and a tugmaster purchased in England, which were brought to California and stored or used in California prior to their being placed in use in foreign commerce by such carrier. 12/21/62.