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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
V
580.0000 Vehicles
Annotation 580.0040
(a) Generally
580.0040 Caravan Delivery to California. Where an automobile dealer agrees to purchase for resale a number of vehicles with delivery to him at the factory in Michigan, and such vehicles are licensed in California before being driven in caravan from Michigan to California, no use tax will apply provided no additional use is made of the vehicles other than for demonstration and display. 7/16/54.