CA BOE Sales Tax Audit - Important

[rfk]

I am wondering of the CA tax practitioners who might have knowledge regarding sales tax audits experience with regard to semi-trucks purchased at my clients retail location.

I know that a CA resident can purchase a truck at local retail location, have it delivered outside of CA (possession), have it notarized by seller (proof), and that as long as the purchaser runs the vehicle for the first six month out of state and does it at least have time, there is no sales tax issue.

What I am looking for is the language that speaks to the part about apportionment and being out of the state with the first load, log books, and being out of the state at least half time. Can someone please provide the reg's resource for this situation for CA BOE purposes. It would very much be appreciated. I have to petition for redetermination by the 14th of June.

Thanks for your help in advance.

rfk

[S T]

Did you try

the Calif BOE website http://www.boe.ca.gov/
There are a lot of publications and then you can find some regulatory info. I briefly looked, but was not able to determine which one. I don't have clients in this industry

Sandy

[rfk]

I have tried but...

no avail either. I am looking for something that speaks to the out of state loads and business use information for apportionment, so that there is no sales tax for a CA resident. It exists but need to find the sources.

Thanks, Sandy

[S T]

Not sure

is this close to what you are looking for

http://www.boe.ca.gov/sutax/annotations/pdf/580.0186.pdf

Sandy

[rfk]

Thanks

Sandy, I will take a look at it tomorrow and see if it fits the "profile."

rfk