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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 570.0800

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0800

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

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570.0800 Transient Use—Place of Ultimate Use. Car purchased in Kansas for use there, which owner tried to sell before coming to California, is not subject to use tax when brought to California because owner was unsuccessful in deal to sell in Kansas. 6/8/50.