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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 570.0438

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0438

(a) In General

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570.0438 Withdrawals from Ex-Tax Inventory. When a person properly buys tangible personal property ex-tax for resale and withdraws some of it for use in California, he/she is liable for use tax measured by the cost of the property. However, where the property is consumed out-of-state, tax does not apply. (Revenue and Taxation Code 6009.1.)

(Note.—A gift of property in this state is a use in this state not withstanding out-of-state shipment. See Annotations 280.0040 and 280.0640.) 2/5/93.