Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0650


295.0650 Sales of Trailers. A trucking company, engaged solely in the transportation of U.S. Mail, purchases forty trailers. The company has three contracts requiring the transportation of U.S. Mail from Los Angeles to Oakland and San Francisco. The trailors are built out-of-state and delivered in California. The trailers will be used from the Los Angeles and Oakland post offices.

Since the trailers are sold by a dealer in California, sales tax applies to the sale of these trailers. There is no exemption from the sales tax based on the use of these trailers for delivery of interstate mail under contracts with the U.S. Postal Service. 1/27/92.