Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 335.0100

335.0100 Van May Qualify as Passenger Vehicle. Effective January 1, 1977, section 465 of the Vehicle Code was amended to provide that any motor vehicle, other than a motortruck or truck tractor, designed for carrying not more than 12 persons, including the driver, which is maintained and used in the nonprofit transportation of adults to and from work location as part of a carpool program or when transporting only members of the household of the owner thereto shall be considered to be a passenger vehicle for the purposes of this section. Accordingly, effective January 1, 1977, vans that are designed to carry not more than 12 persons and which are used in the manner described will not be regarded as mobile transportation equipment. This provision was repealed effective December 31, 1982. On and after January 1, 1983 such vans are once again mobile transportation equipment. 6/21/77; 3/15/84.