Laws, Regulations and Annotations

Search

BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 700.0000 Application of Tax > Annotation 700.0260

Uniform Local Sales and Use Tax Annotations

---

700.0000 Application of Tax—Regulation 1803

Annotation 700.0260

---

700.0260 Use in Interstate Commerce or Outside State. Local use tax does not apply to items placed in use outside this state and thereafter used entirely outside this state, or continuously in interstate or foreign commerce, no intrastate use being made in California. 5/12/66.