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Date: Tue, 26 Jan 1999 09:35:22 -0800 (PST)
Status: RO
Dear colleagues,
A few weeks ago, I sent a message to the swiss-list asking whether it was
possible to claim back the California sales tax (or VAT) on goods bought
for export. The Swiss Consulate at SF sent me a notice issued by the State
Board of Equalization of CA regarding this topic. Here a
summary of the info:
In general, foreing residents who buy merchandise and other tangible
personal property in California are required to pay sales or use tax if
they take possession of the property in the state. However, if the
property is purchased for shipment to a foreign country, tax may not
apply. To be exempt from tax, the purchaser must NOT take possession of
the property in CA. The property must be delivered from CA to the foreign
country using one of the following:
- facilities operated by the retailer (vehicles, plane, etc.);
- purchaser's vehicle, plane, etc;
- a carrier, export packer, customs broker, i.e. any person engaged in the
business of preparing property for export.
So, none of your relatives, or yourself, can benefit from the VAT
exemption, unless you fall in one of the above categories...!
Have a good day,
Marc-Olivier
________________________________________________________________________________
Marc-Olivier Andre Phone: +1 510 642 3634/4376
University of California Fax: +1 510 642 1304
Department of Physics E-mail: andre_at_physics.berkeley.edu
366 LeConte Hall #7300
Berkeley, CA 94720-7300
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Received on Tue Jan 26 1999 - 09:37:00 PST
