Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > S > 500.0000 Sales to Common Carriers > Annotation 500.0200

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

---

500.0000 Sales to Common Carriers—Regulation 1621

Annotation 500.0200

---

500.0200 Use of Vehicle to Transport Payload. When a carrier gives an exemption certificate for a vehicle purchased, claiming exemption under section 6385, but uses the vehicle to transport a payload to a point outside the state, the carrier is liable for sales tax notwithstanding the vendor, under the decision in H-R Truck & Equipment Co. v. State Board of Equalization, 166 Cal.App.2d 378, would not be liable if he had no knowledge of the fact that the carrier made such a use of the vehicles. Such a use of the vehicles is incompatible with the exemption when claimed by the carrier. 2/16/65.