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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
S
495.0000 Sale
Annotation 495.0640
(c) Time and Place of Sale
495.0640 Replacement of "Borrowed" Material. Where, in order to complete a prompt out-of-state delivery of material, vendee "borrowed" a portion of the material from a California firm and directed vendor to subsequently deliver a like portion of materials to the California firm in California to replace such "borrowed" materials, a taxable retail sale results with respect to such delivered replacement. 2/24/56.