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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 580.0300
(a) Generally
580.0300 One Continuous Trip Permit. The sale of an automobile to a serviceman in California is not a sale in interstate commerce where the purchaser obtains a one continuous trip permit from the Department of Motor Vehicles, and accompanies the car while it is driven to an out-of-state point by a third party purporting to be the seller's "agent," since the driver is under the authority and control of the owner of the car when he drives the car out-of-state and consequently delivery is not postponed until the arrival at the agreed out-of-state point. 11/28/61.