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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 570.0500

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0500

(b) Use in State, Purchased for—Intent of Purchaser

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570.0500 First Functional Use of Property—Effect of. Property purchased from an out-of-state retailer is subject to the California use tax if the first functional use of the property is made in this state. If the first functional use is madeoutside this state, use tax may nevertheless be applicable if the property is determined to have been purchased for use in this state by means of a "principal use" test. 8/17/77.