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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 570.0780

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0780

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

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570.0780 Transient Use—Place of Ultimate Use. The use tax would not apply to lumber brought into California which had been grown on the owner's timber farm out-of-state, to be used by such owner in erecting a cabin. Likewise, a trailer used for transporting such lumber to California, if purchased out-of-state prior to any intention to use it in California, would not be subject to use tax. 11/12/53.