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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 580.0440
(b) Local Deliveries to Nonresidents for Out-of-State Use
580.0440 Factory Branch. A factory branch located outside California is considered a dealer located outside the state for purposes of determining exemption of sales of trucks and trailers to nonresidents when delivery takes place in state, even though vehicles are manufactured in state. 11/18/63.