Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0493

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   

---

I

---

325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0493

(c) Shipments from California to Points Outside State

(1) Generally

---

325.0493 Imported Cargo Containers. Importation in and of itself is not a use in interstate or foreign commerce. Therefore, new empty cargo containers were not in foreign commerce use when they were en route to California. They were "used" in California when they were readied and stored in stand-by awaiting cargo for an outbound trip and thereby are subject to use tax. 8/10/71.