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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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V


580.0000 Vehicles

Annotation 580.0100

(a) Generally


580.0100 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. Where a California dealer, acting for an out-of-state dealer, delivers automobiles in California to local employees of a foreign concern which leased the automobiles from the out-of-state dealer's customers, the California dealer is liable for sales tax pursuant to section 6007. 1/25/61.