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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 570.1160

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1160

(d) Exclusions

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570.1160 "Outside State" for Purposes of Section 6009.1. Sections of pipe will be purchased outside the state and welded together in the state. The pipe will then be laid on the ocean floor and used to transport oil from a drilling platform on the outer Continental Shelf to the California shore. That portion of the pipe that lies on the outer Continental Shelf will be regarded as used solely outside the state for purposes of section 6009.1 and no use tax will apply to the purchase price of that portion of the pipe. Similarly, where electric cable is purchased outside the state, splice welded in the state, laid on the ocean floor and used to provide electrical service between the platform and the shore, no use tax will apply to the purchase price of that portion of the cable that lies on the outer Continental Shelf. 6/18/68.