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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 570.0400

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0400

(a) In General

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570.0400 Testing. A piece of equipment was purchased and sent to California and use tax paid thereon. Subsequently, a similar piece of equipment was also shipped to California where both pieces were tested for local fitness. As a result, the piece of equipment first shipped, and upon which use tax was paid, was reshipped out-of-state, and the second piece of equipment was retained in use in California. The use tax is payable on both pieces of equipment as each was placed to a taxable use in the state. 3/9/53.