Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Law

CHAPTER 3.5. VEHICLES, VESSELS, AND AIRCRAFT *

Article 1. Definitions

Section 6276.1

6276.1. Mobilehomes; current value. (a) For purposes of Section 6276, "sales price" of a used mobilehome, as defined in Section 18014 of the Health and Safety Code shall be based on the current value of the used mobilehome as specified by a recognized value guide. If the value guide does not specify the model or manufacturer of a used mobilehome the value of the used mobilehome shall be established by reference to the highest value in the value guide according to age and size or the actual sales price, whichever is less. If the actual sales price of a used mobilehome is less than the current value specified in the value guide, the "sales price" shall be based on the actual sales price of the mobilehome as evidenced by the purchase documents. The State Board of Equalization shall approve the value guides for use within this state through regulation.

(b) For purposes of Section 6276, "sales price" of a mobilehome, whether new or used, shall exclude the amount of separately stated escrow fees on the sale of the mobilehome.

(c) For the purposes of this section, the "actual sales price" means the total contract price, including, but not limited to, the value of the mobilehome, its in place location value, awning, skirting, carport, patio, landscaping, shrubs, unattached furnishings, or other items not part of the mobilehome, and documentation fees.

History.—Added by Stats. 1979, Ch. 863, effective January 1, 1980. Stats. 1981, Ch. 975, in effect January 1, 1982, added "Sections 18008 and 18221 of the Health and Safety Code or" before "Sections 396" and "Health and Safety Code or the" before the second "Vehicle Code" in subdivision (a), and substituted "the" for "such" after "sale of" in subdivision (b). Stats. 1982, Ch. 1591, in effect September 30, 1982, operative January 1, 1983, deleted "or Sections 396 and 665 of the Vehicle Code" before "shall" and substituted "be based . . . regulation" for "exclude . . . Professions Code" after "shall" in subdivision (a), and added subdivision "(c)". Stats. 1984, Ch. 932, effective September 7, 1984, operative January 1, 1985. Deleted "18008" before "18014" and substituted "specified" for "determined" in first sentence in (a), added sentence "If . . . documents," before last sentence in (a). Stats. 1985, Ch. 1539, effective January 1, 1986, deleted "age" after "specify the", substituted "or" for "and" after "model," deleted "or if" after "mobilehome," and added "the value . . . is less" in subdivision (a), deleted repeal language and added "For the . . . documentation fees" in subdivision (c).

* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.