Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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362.0000 MOBILEHOMES AND COMMERCIAL COACHES—Regulation 1610.2

Annotation 362.0050

362.0050 Mobilehomes at Edwards Air Force Base. There are three categories of mobilehome ownership at Edwards Air Force Base: nonresident military personnel, resident personnel, and civilian employees of the Air Force. In past years, the DMV has required registration only upon transfer of ownership of the mobilehomes. Voluntary registration of all mobilehomes has recently been completed by arrangement with DMV.

Tax application applies as follows:

(1) The registration by nonresident servicemen personnel does not require payment of the use tax. The nonresident military personnel are specifically exempted from local personal property taxes under the Sailors and Soldiers Relief Act. Accordingly, since there is no element of tax avoidance involved in registering the property, the registration will, in this instance, be considered to have been undertaken solely for the purpose of recording and transferring title.

(2) Payment of use tax is required of the resident military personnel or civil service employees who recently registered a mobile home. The Sailors and Soldiers Relief Act does not provide an exemption from personal property tax for persons in these classes. Thus, the effect of registration is to obtain an exemption from local property taxation. Accordingly, use tax will be applicable to sales of mobilehomes by personnel in these two categories.

(3) The revenue laws do not contain any provisions for the interim cancellation of a valid registration in order to become subject to local property taxation. It would be possible for resident military personnel and civilians who have registered mobilehomes to cancel their registration and thereby obtain a benefit of the mobilehome exemption for sales of mobilehomes subject to local property taxation if DMV determines that the mobilehomes were registered in error under a reasonable mistake of law. (See section 6012.9 re application of tax to used mobilehomes). 2/3/81.