Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions

Section 6008

6008. "Storage." "Storage" includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.

Property installed in this state.—Use tax applies to automatic control equipment which is purchased outside this state, brought to this state, and permanently attached in this state to a locomotive which operates in interstate commerce partly in this state, even though the only actual functional use of the equipment occurs while the locomotive is running in another state. Atchison, Topeka and Santa Fe Railway Co. v. State Board of Equalization (1955) 131 Cal.App.2d 677.