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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 580.0430
(b) Local Deliveries to Nonresidents for Out-of-State Use
580.0430 Dealer at Specified Location. "Dealer at a specified location" as provided in section 6388.5(b) is interpreted to include any authorized truck trailer dealer in California. The term is not limited to factory branches operated as retail outlets by the trailer manufacturers. 8/17/78.