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Full-Text Articles in Taxation-State and Local
Taxation - Interstate Commerce -Compensating Use Tax, Menefee D. Blackwell
Taxation - Interstate Commerce -Compensating Use Tax, Menefee D. Blackwell
Michigan Law Review
The California Use Tax Act of 1935 imposed an excise tax on the storage or use of personal property purchased in other states and brought into California. Plaintiff railway, engaged in both intrastate and interstate commerce, purchased supplies out of the state and imported them for the purpose of adding to and replacing worn out and broken equipment necessary for the operation of its offices and road. Some of the property acquired was stored a short period of time before it was used and some was used immediately on arrival for the purpose for which it had been imported. The …