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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 580.0080
(a) Generally
580.0080 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. An automobile is sold to an out-of-state dealer with delivery being made to the out-of-state dealer's customer through a California dealer. The customer is engaged in the business of leasing automobiles and operates in California under a seller's permit. Under these circumstances a resale certificate may be taken from the customer. 9/14/55.