Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684

Annotation 175.0023

175.0023 Display at Airport. An out-of-state retailer who sells factory finished vehicles and kits for assembly advertises at airports. Airport displays, which consist of a completed automobile and sales brochure, constitute a sale or sample room or other place of business within the meaning of section 6203. Accordingly, the out-of-state retailer is required to register and collect use tax on its sales to California purchasers. However, if the out-of-state retailer is not a licensed dealer with the California Department of Motor Vehicles (DMV), the retailer is not required to collect tax on vehicles it sells that are subject to use tax. Use tax is collected by DMV at the time of registration. In situations where kits for assembly are sold, the out-of-state retailer is required to collect the use tax. 6/18/82.