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BTLG Table of Contents > Sales and Use Tax Annotations > V > 580.0000 Vehicles > Annotation 580.0420

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V

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580.0000 Vehicles

Annotation 580.0420

(b) Local Deliveries to Nonresidents for Out-of-State Use

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580.0420 "Dealer Located Outside this State." Vehicles purchased from a California dealer do not qualify as vehicles purchased from a "dealer located outside this state" even though the purchaser negotiates the transaction with a salesman for the dealer while the salesman is outside this state. Accordingly, the exemption provided by section 6388 does not apply in such circumstances. 6/14/66.