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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 570.0510

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0510

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

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570.0510 First Functional Use. If a lessor of a vessel were to transport the vessel by its own power into California in order to lease it to any lessee he could find, the first functional use would be in California. However, if the vessel were transported by its own power into California in order to fulfill delivery to a specific lessee, the first functional use would be outside California. 4/7/78.