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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 580.0120
(a) Generally
580.0120 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. Where a local plant of a manufacturer delivers an automobile in California pursuant to a contract of sale made by a foreign dealer sales tax applies under the second paragraph of section 6007. 6/16/53.