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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 570.0350

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0350

(a) In General

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570.0350 Sales Tax vs. Use Tax. Property sold by an out-of-state vendor, but delivered from its California warehouse is subject to sales tax not use tax.

Property sold by an out-of-state vendor, shipped from an out-of-state warehouse and delivered to one of its independent dealers in California, for installation, is subject to use tax not sales tax. There is no evidence of any in state participation by an office or other place of business of the vendor and pursuant to the contract of sale title passed under the contract at the out-of-state point of shipment.

Property shipped by an out-of-state vendor and delivered by its own trucks from an out-of-state point to California is subject to use tax. Again, there is no indication of in state participation by an office or other place of business of the vendor. 12/6/90.