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Overseas Delivery - California use tax exemption after 90 days?

We are contemplating taking the overseas delivery option for a new V70 XC in Sweden in April. We heard that if the car stays in Europe for 90 days between pickup and drop off for shipping to the USA, the owner is exempt of paying California use (sales) tax (see Publication 52 from California Board of Equalization for details). This amounts to savings of about 8.25%.

I would be interested if anybody used this exemption, and if you stayed with the car in Europe for this period, or perhaps left the car with a friend/relative for shipping after 90 days. We are thinking about the latter.
Please share you experience if you tried this.

Zoltan
San Mateo, CA






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