Laws, Regulations and Annotations

(a) In General

• 570.0022 Billing Insert Purchased Out of State
• 570.0035 Catalogues Distributed Door to Door
• 570.0037 Charitable Donations
• 570.0038 Church Directories
• 570.0070 Credit Card Issuers Retain Title of Their Credit Cards
• 570.0080 Credit Cards
• 570.0100 "Deadheaded" to California—Effect
• 570.0110 Display Racks—Section 6009.1
• 570.0113 Display Shelving and Signage Purchased by Retailers
• 570.0116 Exemption from Use Tax—Section 6401
• 570.0120 Exhibition
• 570.0140 Experimental Use of Raw Materials
• 570.0150 Fine Art
• 570.0160 Foreign Purchases
• 570.0167 Horse-Birth of More than One Foal as an Incident of Use
• 570.0170 Horses
• 570.0174 Integration of New Computer System with Old
• 570.0175 Interstate Use of Vehicle
• 570.0176 Invoices Used by Retailer
• 570.0180 Loan of Property to Private Schools
• 570.0200 Loans to Out-of-State Customers
• 570.0220 Oil Self-Consumed by Petroleum Product Refiners
• 570.0225 Out-of-State Use
• 570.0230 Person—Joint Operating Agreements
• 570.0240 Pipeline Transportation—Property Used in
• 570.0280 Principal Use—Place of
• 570.0300 Principal Use—Place of
• 570.0308 Purchase for Use in California
• 570.0320 Receipt Paper
• 570.0328 Rejected Property Not Returned to Resale Inventory Used in Testing

• 570.0335 Research and Development Credit on Federal Income Tax Return
• 570.0340 Sales Tax Applicable
• 570.0350 Sales Tax vs. Use Tax
• 570.0372 Specific Payload
• 570.0380 "Standby" Purposes
• 570.0386 Storage Charges
• 570.0400 Testing
• 570.0405 Testing—Computers
• 570.0410 Testing and Training
• 570.0411 Testing as Only Use in State
• 570.0415 Tractor Pulling Trailer Out of State
• 570.0420 Transportation Charge
• 570.0425 Use Tax Payment to DMV—Nearest Dollar
• 570.0427 Use Tax—Principal Use Test
• 570.0435 Withdrawals from Ex-Tax Inventory
• 570.0438 Withdrawals from Ex-Tax Inventory
• 570.0440 Withdrawals from Manufacturer's Inventory

(b) Use in State, Purchased for—Intent of Purchaser

• 570.0480 Contract to Purchase—Intent at Time of
• 570.0500 First Functional Use of Property—Effect of
• 570.0505 First Functional Use
• 570.0510 First Functional Use
• 570.0580 Foreign Country—Purchase for Use in
• 570.0590 Functional Use
• 570.0620 Government-Owned Foreign Airline
• 570.0640 Intrastate Use Over I.C.C. Routes
• 570.0665 Replacement Automobile
• 570.0670 "Storage" and "Use" Exclusion—Commingled Property
• 570.0690 Testing
• 570.0720 Transient Use—Place of Ultimate Use
• 570.0740 Transient Use—Place of Ultimate Use
• 570.0780 Transient Use—Place of Ultimate Use

• 570.0800 Transient Use—Place of Ultimate Use
• 570.0840 Transient Use—Place of Ultimate Use
• 570.0848 Use of Property in State—Reporting Period

(c) Presumptions

• 570.0860 Construction of Statute—Incidence of Involvement
• 570.0880 Construction of Statute
• 570.0940 Intent to Use in State
• 570.0980 Pending Employment Transfer

(d) Exclusions

• 570.1038 Aircraft Parts
• 570.1040 Aircraft Parts and Engines
• 570.1100 Building
• 570.1115 Consumable Supplies for Foreign Air Carrier
• 570.1120 Delivery of Property in State for Out-of-State Use
• 570.1121 Delivery of Property in State for Out-of-State Use
• 570.1140 Material Withdrawn from Inventory for Use Outside California
• 570.1160 "Outside State" for Purposes of Section 6009.1
• 570.1165 Purchased for Use
• 570.1168 Purchases for Use Outside California—Section 6009.1
• 570.1170 Race Horses
• 570.1173 Storage In-State of Property Usable Only at an Out-of-State Point
• 570.1180 Testing
• 570.1182 Testing to Destruction
• 570.1200 Transportation

(e) Installation; Repairing

• 570.1220 Aircraft—Installation of Interior
• 570.1243 Aircraft Refurbishing
• 570.1260 Drawings and Instructions
• 570.1280 Lumber
• 570.1300 Unsuccessful Repairing

(f) Lost or Destroyed Property

• 570.1340 Business Losses
• 570.1360 Destruction of Defective Property
• 570.1380 Destruction of Property Purchased for Resale
• 570.1400 Production Loss—High Quality Testing
• 570.1413 Repairing Before Removal
• 570.1420 Replacement of Damaged Government Property

(g) Leasing

• 570.1440 Carriers
• 570.1460 Carriers
• 570.1480 Leased Back Equipment
• 570.1500 Locomotive
• 570.1520 Out-of-State Use of Leased Property
• 570.1540 Out-of-State Use by Lessee

(h) Credit for Tax Imposed by Other Jurisdictions

• 570.1603 Arizona Tax
• 570.1617 Credit for Previous Transactions
• 570.1623 Credit for Tax Imposed by Other States
• 570.1625 Credit for Tax Due in Other State
• 570.1630 Credit for Tax Paid to Another State
• 570.1635 Deliveries from Storage
• 570.1640 Foreign State Tax on Storage
• 570.1655 Indian Tribal Tax
• 570.1659 Leases Subject to Use Tax—Section 6406 Credit
• 570.1660 Lessee
• 570.1662 Lessee-Credit for Tax Paid to Texas
• 570.1667 New Mexico's Gross Receipts and Compensation Tax
• 570.1670 Ninety-Day Rule
• 570.1673 Person Entitled to Credit
• 570.1675 Prefabricated or Modular Nonschool Buildings—Purchases of Materials
• 570.1677 Taxes Paid to Another State
• 570.1680 Third Party—No Credit for Tax Paid by