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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 570.1260

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1260

(e) Installation; Repairing

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570.1260 Drawings and Instructions. Certain equipment was shipped from out-of-state factory to customer in another state. The instructions and drawings for the purpose of installing such equipment were sent to the California office of the customer. The latter material will subsequently be sent by the customer to their out-of-state location for use in installation of the equipment.

The use which the customer makes in California of such instructions and drawings determines their taxability. If merely retained in the California office and then sent out-of-state for use, the use tax would not apply. If, however, the drawings and instructions were utilized in instructing engineers or workmen in California, preparatory to installation of equipment, a taxable use would result. 3/4/53.