In Nelco Corp. v. County of Los Angeles (1977) 72 Cal.App.3d 899, the Court said: "In the instant case, respondent Nelco conducts all of its sales directly from the warehouse. It does not, as in Singer, merely passively store the goods for later distribution to its own retail outlets and storage facilities connected therewith. Accordingly, we hold that when respondent entered the sea vans and unloaded them for the purpose of sales and distribution, it had, in fact, broken bulk and therefore, even under pre-Michelin law was no longer immune from imposition of the nondiscriminatory ad valorem personal property tax assessed by the county."