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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
V
580.0000 Vehicles
Annotation 580.0140
(a) Generally
580.0140 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. The sales tax applies to "courtesy delivery" of a car purchased from an out-of-state dealer but delivered by a California dealer to a serviceman stationed in California. The fact that the serviceman may be transferred some day to another state does not render tax inapplicable. 4/13/64.