Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
475.0000 RESALE CERTIFICATES—Regulation 1668
475.0140 Out-of-State Dealer Issuing. A California dealer may properly accept a resale certificate from a Mexican dealer for a vehicle delivered to the Mexican dealer in California and driven by the Mexican dealer for no purpose other than to get the vehicle to the Mexican dealer's place of business for purposes of selling it. 5/10/65.