Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > V > 580.0000 Vehicles > Annotation 580.0100

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 580.0100

(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.