Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Law

CHAPTER 4. EXEMPTIONS

Article 2. Exemptions from Sales Tax

Section 6388.5

6388.5. New or remanufactured trailers purchased for out-of-state or interstate commerce use. Notwithstanding Section 6388, whenever a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured outside this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, or whenever a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured in this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, there are exempted from the taxes imposed by Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), and Part 1.6 (commencing with Section 7251) the gross receipts from the sale of and the storage, use or other consumption of the vehicle within the state, if the purchaser or the purchaser's agent furnishes the following to the manufacturer, remanufacturer, or dealer:

(a) (1) Written evidence of an out-of-state license and registration for the vehicle.

(2) In cases where the vehicle is subject to the permanent trailer identification plate program under Section 5014.1 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser's or lessee's United States Department of Transportation number or Single State Registration System filing may be substituted for the written evidence described in paragraph (1).

(b) The purchaser's affidavit attesting that he or she purchased the vehicle from a dealer at a specified location for use exclusively outside this state, or exclusively in interstate or foreign commerce, or both.

(c) The purchaser's affidavit that the vehicle has been moved or driven to a point outside this state within the appropriate period of either 30 days or 75 days of the date of the delivery of the vehicle to him or her.

History.—Added by Stats. 1974, Ch. 1406, effective January 1, 1975. Stats. 1982, Ch. 1223, in effect September 22, 1982, added "which has been manufactured outside this state" before "is purchased," "or dealer" after the first "manufacturer," "or whenever . . . delivery" after the first "delivery," "and" before "Part 1.6," deleted "and Part 17 . . . 37001" after "Section 7251)," and added "or dealer" after the third "manufacturer" in the first sentence; added "or she" after "he" and "or foreign" after "interstate" in subdivision (b); added "the appropriate period of either" after "within", "or 75 days" after "30 days," and "or her" after "him" in subdivision (c); and substituted "the" for "such" before "vehicle" in five places throughout the section. Stats. 1983, Ch. 1286, in effect January 1, 1984, included "remanufacturers" within the scope of the exemption and substituted "if" for "provided that" before the fifth "the purchaser" in the first sentence. Stats. 2001, Ch. 826 (AB 1472), in effect January 1, 2002, substituted "that" for "which" after "pounds or more" twice, and added "or the purchaser's agent" after "if the purchaser" in the first paragraph; added paragraph designation (1) before "Written evidence", and added paragraph (2) in subdivision (a).

Note.—This section was preceded by an uncodified exemption enacted by Stats. 1970, Ch. 1456.