How does Senate Bill 1100 (SB 1100)adopted in 2004 affect the taxability of the use of vehicles,vessels, and aircraft that are purchased out of state?
SB 1100 amends Revenue and Taxation Code section 6248 to replace the existing “90-day test” with a “12-month test” to determine whether the out-of-state purchase of a vehicle,vessel, or aircraft was a purchase for the purpose of storage,use, or other consumption in California and subject to California use tax. Beginning October 2, 2004, any vehicle, vessel, or aircraft purchased outside of California and brought into California within 12 months from the date of its purchase is presumed to be acquired for storage, use, or other consumption in California and subject to tax if that vehicle, vessel, or aircraft is purchased by a California resident as defined in section 516 of the California Vehicle Code, or subject to California’s vehicle and vessel registration or aircraft and vessel property tax laws during the first 12 months of ownership, or used or stored in this state more than one-half of the time during the first 12 months of ownership. Under any of the conditions described above,
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