Ezel / Tax Rulings / CA

Did later out-of-state use prevent tax when broadcast kinescopes were first used at California stations?

Short answer No. California treated first use here as purchase for California use even though the kinescopes were later used elsewhere.
State
CA
Ruling
Annotation 570.0720
Tax type
Sales and Use Tax
Issued
1952-11-10
Issued by
California State Board of Equalization
Requested by
Representative of a broadcaster contesting use tax on kinescopes and advertising materials
Topics
first use california use advertising materials use tax
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1952. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1952
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This November 10, 1952 letter maintains a use-tax determination and offers a Board hearing; it does not reproduce a final hearing decision. It also notes that the file showed all disputed advertising materials were shipped to California, subject to correction by the taxpayer's records. Current first-use, broadcast-property, and use-tax rules control.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

A broadcaster challenged use tax on kinescopes sent to its California stations or affiliated stations, first used here, and later used outside California.

California maintained the determination. First use in this state showed that the kinescopes were purchased for California use, even if they were also purchased for use in other states and later operated elsewhere.

The letter also said the agency file showed all disputed advertising materials had been shipped to the taxpayer in California, while inviting contrary records and offering a Board hearing.

Common questions

Did ultimate use outside California control?

No. The source treated initial California use as sufficient.

Was this the final Board hearing decision?

No. The letter offered to schedule a hearing if the taxpayer wanted one.

Source

Original ruling text

570.0720

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

November 10, 1952

--Dear ---:

A
---

Following further review of this matter after receipt of your letter of June 20, we are unable to recommend to the Board that use tax was erroneously determined to be due with respect to kinescopes shipped to your client’s stations or its affiliate stations in this state and first used in this state even though subsequently used elsewhere than in California. We believe that those kinescopes first used in this state were purchased for use in this state within the meaning of the Sales and Use Tax Law, even though they are subsequently used elsewhere, and perhaps are properly regarded as purchased for use in other states as well as California. Our file indicates that all of the advertising materials with respect to which use tax was determined to be due were shipped to the taxpayer in this state. If your client’s records indicate otherwise, please let me know. In the event your client desires a hearing before the Board, please advise so the matter may be scheduled for hearing at an early date. Very truly yours,

E. H. Stetson
Tax Counsel

EHS;ph
cc:
Los Angeles – Tax Admin.

What does the law say today, for your facts?

This ruling is from 1952. Ezel checks current California tax law against your situation and cites the authority it relies on.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace