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Yamaha Corp. of America v. State Board of Equalization … (1999)

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Gifts Sent Outside California

Upon remand by the California Supreme Court (see above), the Court of Appeal applied the instructions of the Supreme Court. Relying on the annotations and, alternatively, on its own analysis, the court concluded that a gift occurs, and California use tax applies, when property is delivered to a common carrier in California for shipment to a donee. This is true whether the donee is inside or outside California because the gift is completed for sales and use tax purposes in California at the time the donor delivers the property to the common carrier for shipment to the donee. Yamaha Corp. of America v. State Board of Equalization (1999) 73 Cal.App.4th 338.