§ 1629. Goods Damaged in Transit.
18 CA ADC § 1629Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 4. Sales and Use Tax (Refs & Annos)
Article 12. Matters Involving Transportation of Property
18 CCR § 1629
§ 1629. Goods Damaged in Transit.
(b) Use Tax. Use tax does not apply with respect to goods destroyed before the purchaser makes any storage or use of the goods. If the goods are damaged but are nevertheless stored or used by the purchaser, tax applies to that portion of the total amount paid to the retailer representing the fair retail value of the goods in their damaged condition.
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6006, 6010, Revenue and Taxation Code.
History
1. Renumbering of former Section 2029 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1629, 18 CA ADC § 1629
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