Purchased-Delivered out of state not for use in California
Sharing what I have learned, regarding a California Resident taking sales/delivery of RV outside California. As too how it affects "Use Tax".
www.boe.ca.gov/pdf/pub52.pdf
Purchased or delivered out-of-state—not intended for use in California
For purchases or binding purchase contracts entered into prior to October 2, 2004, and on or after July 1, 2007, through September 30, 2008, use tax is generally due if a vehicle or vessel was purchased outside California, and brought into this state within 90 days of purchase, not including any time of shipment to California, or time of storage for shipment to California. Use tax will not apply if the vehicle, or vessel was used, stored, or both used and stored outside of California one-half or more of the time during the six-month period immediately following its entry into this state.
For purchases beginning October 2, 2004, through June 30, 2007, and on or after October 1, 2008, a vehicle or vessel purchased outside of California and brought into California within 12 months from the date of its purchase is presumed to have been purchased for use in California and subject to tax if that vehicle or vessel is:
? Purchased by a California resident as defined in section 516 of the California Vehicle Code1, or
? In the case of a vehicle, subject to California vehicle registration during the first 12 months of ownership, or
? In the case of a vessel, subject to property tax in California during the first 12 months of ownership, or
? Used or stored in California for more than one-half of the time during the first 12 months of ownership.
Effective January 1, 2010, a California resident is defined to include a closely held corporation or limited liability company if 50 percent or more of the shares or membership interests are held by shareholders or members who are residents of California as defined in section 516 of the Vehicle Code.
Note: Please see the Frequently Asked Questions—Use Tax on Purchases of Vehicles, Vessels and Aircraft page on our website at www.boe.ca.gov/sutax/faqtrans.htm.
www.boe.ca.gov/pdf/pub52.pdf
Purchased or delivered out-of-state—not intended for use in California
For purchases or binding purchase contracts entered into prior to October 2, 2004, and on or after July 1, 2007, through September 30, 2008, use tax is generally due if a vehicle or vessel was purchased outside California, and brought into this state within 90 days of purchase, not including any time of shipment to California, or time of storage for shipment to California. Use tax will not apply if the vehicle, or vessel was used, stored, or both used and stored outside of California one-half or more of the time during the six-month period immediately following its entry into this state.
For purchases beginning October 2, 2004, through June 30, 2007, and on or after October 1, 2008, a vehicle or vessel purchased outside of California and brought into California within 12 months from the date of its purchase is presumed to have been purchased for use in California and subject to tax if that vehicle or vessel is:
? Purchased by a California resident as defined in section 516 of the California Vehicle Code1, or
? In the case of a vehicle, subject to California vehicle registration during the first 12 months of ownership, or
? In the case of a vessel, subject to property tax in California during the first 12 months of ownership, or
? Used or stored in California for more than one-half of the time during the first 12 months of ownership.
Effective January 1, 2010, a California resident is defined to include a closely held corporation or limited liability company if 50 percent or more of the shares or membership interests are held by shareholders or members who are residents of California as defined in section 516 of the Vehicle Code.
Note: Please see the Frequently Asked Questions—Use Tax on Purchases of Vehicles, Vessels and Aircraft page on our website at www.boe.ca.gov/sutax/faqtrans.htm.
