Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

580.0000 VEHICLES

Loans for driver education, see also Demonstration, Display and Accommodation Loans of Property Purchased for Resale. Use tax, see also Use of Property in State and Use Tax Generally; Vehicles, Vessels, and Aircraft.


580.0008 Application for Apportioned Registration with DMV. An application for apportioned registration with DMV is not an application for registration for purposes of section 6292(c). Therefore, a purchaser is not relieved from the obligation to file a return where the purchaser makes an application for apportioned registration to the DMV. The DMV application for apportioned registration does not request the necessary information to constitute a use tax return. Thus, the filing of an application for apportioned registration (where use tax is not collected) cannot relieve a purchaser from the obligation of filing a return and cannot thereby trigger the three-year statute of limitations under section 6487(a). 10/21/96.

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580.0013 Automobile Kit—Unassembled. A California resident who purchases an unassembled automobile kit from an out-of-state retailer for use in California is liable for use tax measured by the purchase price of the kit. Since the item was purchased for use in California, the California resident (purchaser) should contact the local Board of Equalization district office and pay tax measured by the purchase price of the unassembled automobile kit. Once the tax liability has been paid in full, the Board's local district office will issue Form BT-111, Certificate of Motor Vehicle or Mobilehome Use Tax Exemption. The purchaser should then submit the Form BT-111 to the Department of Motor Vehicles at the time of the registration of the vehicle. 3/29/96.

580.0020 "Breaking In." The breaking in of foreign cars by a dealer driving them for 500 miles for no other purpose, does not require payment of tax upon the sale to dealer. Such breaking in of the car is nothing more than preparation of the car for delivery to the customer and is not sufficient in itself to subject the dealer to payment of use tax on the theory that the car was used prior to reselling it. 9/5/50.

580.0030 Brokerage Sales of Vehicles. A licensed or certificated dealer acting solely as an intermediary to bring together a seller and a buyer of a mobile home and who provides the Department of Motor Vehicles with the notice of vehicle transfer is required by Revenue and Taxation Code section 6275(b) to pay sales tax computed on the sale price of the vehicle transferred. Section 6275(b) does not impose liability on the dealer for sales tax computed on the sale price of the awnings, skirting, loose furniture, and other property the seller transfers with the vehicle. The taxability of those items will depend on whether the owner/seller of such items is a retailer. 3/15/77.

580.0040 Caravan Delivery to California. Where an automobile dealer agrees to purchase for resale a number of vehicles with delivery to him at the factory in Michigan, and such vehicles are licensed in California before being driven in caravan from Michigan to California, no use tax will apply provided no additional use is made of the vehicles other than for demonstration and display. 7/16/54.

580.0060 Caravan Permit. Sale and delivery of automobile in this state is not exempt as sale in interstate commerce merely because purchaser transports it to an out-of-state point under a caravan permit. 6/22/50.

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580.0075 Collection of Use Tax by Department of Motor Vehicles (DMV). Use Tax is not collected by the Department of Motor Vehicles on "transfer only" transactions. The "transfer only" transactions arise in two factual situations:

(1) A vehicle, such as a forklift, is titled with DMV but not registered for operation, because the vehicle is operated only off the highway such as in a warehouse or on a farm.

(2) The owner of a vehicle takes the vehicle out of state for operation and registers the vehicle out of state but retains title in California.

When a person sells a vehicle under either of the above situations, the sale is of a vehicle which is not "required to be registered." Accordingly, section 6292 is not applicable and the DMV should not collect the use tax. 2/22/89.

580.0077 Courtesy Deliveries for Lessor-Retailer. A company leases vehicles to subsidiary companies. These subsidiaries then provide the cars free of charge to certain employees for business use. The employees who drive the cars have the option of buying them after two years or after a certain number of miles are driven. If the employee declines the option, then the taxpayer may sell the car to other persons.

Taxpayer qualifies, and is licensed, as a lessor-retailer under Vehicle Code section 373(a) because it sells vehicles to persons other than the lessees or to persons other than those designated by the lessees to be the vehicles' drivers. The taxpayer purchases the cars from out of state manufacturers. The manufacturers deliver the cars to in-state auto dealers who are located nearest to the location of the employees who will drive them. Upon receiving the cars, the dealers prepare and deliver them to the employees in California. The in-state dealers report the sales to the California Department of Motor Vehicles (DMV) on their Reports of Sale (ROS). The taxpayer currently reports and pays state and local use tax on these lease transactions.

Under Regulation 1610(b)(1)(A), sales tax applies when the retailer is a lessor-retailer subject to the provisions of Vehicle Code section 11615.5. That section provides that it is unlawful for a person licensed under Vehicle Code section 11600 et. seq. as a lessor-retailer to make a retail sale of a motor vehicle without reporting and paying sales tax under Revenue and Taxation Code section 6451 if the lessor-retailer sells a motor vehicle and reports the sale by filing a ROS with the DMV. Since the above taxpayer leases the cars and does not file the ROS, Vehicle Code section 11615.5 does not serve to make the taxpayer liable for sales tax on these transactions even though the taxpayer is a lessor-retailer. Dealers, on the other hand, are licensed under Vehicle Code section 11700 et. seq. Under section 11713(l), it is unlawful for a dealer to participate in any sale of a motor vehicle reported to the DMV on a ROS without reporting and paying sales tax as required by Revenue and Taxation Code section 6451. Under the above fact pattern when the in-state auto dealer makes a courtesy delivery of a car on behalf of the taxpayer and reports the sale to the DMV, the dealer participates in the sale sufficiently enough to be required to report and pay sales tax on the transaction. Therefore, the local sales tax is reported to the local jurisdiction in which the dealer making the courtesy delivery is located. Because this is a sales tax transaction, use tax would not be due. 9/10/00; 4/5/02; 8/19/03. (2004–2).

580.0080 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. An automobile is sold to an out-of-state dealer with delivery being made to the out-of-state dealer's customer through a California dealer. The customer is engaged in the business of leasing automobiles and operates in California under a seller's permit. Under these circumstances a resale certificate may be taken from the customer. 9/14/55.

580.0100 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. Where a California dealer, acting for an out-of-state dealer, delivers automobiles in California to local employees of a foreign concern which leased the automobiles from the out-of-state dealer's customers, the California dealer is liable for sales tax pursuant to section 6007. 1/25/61.

580.0112 Serviceman. A serviceman stationed overseas purchased a car through a sales organization, designated an agent to accept delivery at an overseas point who shipped the vehicle to him in California through a California dealer. The purchase contract is entered into before the buyer receives orders transferring him to California. No party to the transaction is engaged in business in California except the delivering dealer.

This sale is not subject to sales tax because title to the car passed outside California upon delivery to the buyer's agent. The purchase of the auto is not subject to use tax under section 6248 because at the time of purchase the buyer had not received orders transferring him to California. 10/24/75.

580.0120 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. Where a local plant of a manufacturer delivers an automobile in California pursuant to a contract of sale made by a foreign dealer sales tax applies under the second paragraph of section 6007. 6/16/53.

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580.0140 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. The sales tax applies to "courtesy delivery" of a car purchased from an out-of-state dealer but delivered by a California dealer to a serviceman stationed in California. The fact that the serviceman may be transferred some day to another state does not render tax inapplicable. 4/13/64.

580.0160 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. Where a licensed California dealer makes a "courtesy delivery" of a motor vehicle pursuant to a retail sale made by a person who is not a licensed California dealer, and the sale and registration is reported to the Department of Motor Vehicles on the Dealer's Report of Sale form, the dealer will be liable for sales tax measured by the retail selling price of the vehicle. 7/17/64.

580.0170 Court-Ordered Transfer of Vehicles. Section 1146(c) of the Bankruptcy Code does not exempt from tax the transfer of vehicles for which clearance documents are required before DMV will effect registration. That section specifies that certain instruments of transfer may not be taxed under any law imposing a stamp tax or similar tax. Neither the sales tax nor the use tax is a stamp tax or similar to a stamp tax, as those terms have been defined and interpreted in various legal references and court cases, and the required clearance is not an instrument of transfer. 3/6/92.

580.0186 Delivery of Vehicles Out of State Followed by Return in Interstate Commerce Use. A retailer delivers vehicles to a California resident at a point outside of the state. To avoid liability for collecting use tax, the retailer must obtain a statement from the buyer that the vehicles will not be used in California or a statement that any use of the vehicles in California will be in interstate commerce. Failure to obtain and retain a statement puts the burden of proof on the retailer to show that the property was not purchased for use in California or that use in California was a use "continuously in interstate commerce." To determine whether or not the vehicles were purchased for use in California, the tests prescribed in Regulation 1620 are employed, i.e., the use during the first six months after the vehicles re-enter California is examined. 3/19/73. (Am. 2003–3).

(Note: Regulation 1620(b)(4)(B)1. has been amended regarding the application of use tax to vehicles (eff. 2/23/00), vessels (eff. 2/7/02), and aircraft (eff. 12/17/00) whose travel in interstate or foreign commerce is commercial travel.)

580.0190 Dump Truck Bodies Not "Trailers." The exemption provided in section 6388.5 is limited to the sale or use of certain described trailers or semi-trailers under certain conditions, all of which are contained in that section. The term trailer is defined in Vehicle Code section 630 as ". . . a vehicle designed for carrying persons or property on its own structure and for being drawn by a motor vehicle and so constructed that no part of its weight rests upon any other vehicle . . . "

A dump truck body attached to the cabin chassis fails to meet this definition in that it does not rest on a structure of its own, but rests on the chassis, it is not drawn by but is carried on the motor vehicle, and it rests upon another vehicle, i.e., the cab chassis. A truck body does not qualify for exemption as a trailer under section 6388.5. 3/8/85.

580.0200 Evaporative Coolers Installed in Mobile Homes. A contractor has a lump sum contract to furnish and install evaporative coolers on mobile homes. The mobile homes are not on permanent foundations but are set on steel piers in a mobile home park.

Since the mobile home is not installed on a permanent foundation, it retains its status as tangible personal property. Accordingly, the dealer is required to pay sales tax on the entire retail selling price to the customer. Installation charges are exempt. 5/31/91.

580.0220 Foreign License Plates Immaterial. Sales tax is applicable to the receipts from the sale of an automobile delivered to the buyer in California, regardless of the fact that out-of-state license plates are obtained for the car. 6/24/53.

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580.0228 Lease Buy-Out and Immediate Resale. A lessee exercised his option and purchased a vehicle which he was leasing and received title on March 25, 1994. When he bought the vehicle, the lease was at midterm. The lessee sold the vehicle to an out-of-state buyer the same day. The vehicle was not used between March 25, 1994, and March 26, 1994. The out-of-state buyer had a trucking company pick up the vehicle at the lessee's house on March 26, 1994, and deliver it to the train station for shipment. The lessee notified the California Department of Motor Vehicles of the sale on March 30, 1994, by submitting a signed "release of liability" form.

Based on the information provided, if the contract was a true lease, the lessee's purchase of the vehicle per the lease buy-out was a nontaxable purchase for resale as it was immediately resold without any use being made of the vehicle in California. 6/10/94.

580.0230 Low Emission Motor Vehicles and Retrofit Devices. Pursuant to section 6356.5(a), Revenue and Taxation Code incremental costs of the sale of and the storage, use, or other consumption in this state of new low emission motor vehicles certified by the Air Resources Board are exempt from tax provided the incremental cost is separately stated on the manufacturer's label affixed to the vehicle, the manufacturer's invoice to the retailer, and the retailer's contract of sale with the purchaser. Incremental cost is the difference between the actual price of a new low emission vehicle and the manufacturer's suggested retail price for a comparably equipped conventional fuel vehicle. Pursuant to section 6356.5(b), Revenue and Taxation Code, the sale of, and the storage, use or other consumption in this state of any retrofit device is exempt from tax provided low emission labeling appears on the device itself or its packaging, the documentation from the manufacturer to be retained by the retailer upon sale, and the retailer's contract of sale with the purchaser.

A retrofit device is exempt when sold as a kit or when installed on a customer's vehicle. The labor to install will generally qualify as exempt installation or repair labor. If the dealer purchases a vehicle, installs the retrofit device and sells the vehicle with the device, the vehicle does not qualify as a new low emission vehicle, nor is it a sale of a retrofit device, and the entire selling price of the used vehicle is a taxable transaction not exempt pursuant to section 6356.5(a) or (b). 11/13/92.

580.0231 Low-Emission Motor Vehicles and Retrofit Devices. The exemption authorized by section 6356.5 applies to only two situations: The incremental cost of a NEW low-emission motor vehicle and the cost of the device itself when sold to a consumer who converts his own vehicle, or to a retailer who sells and installs it on the consumer's vehicle. The exemption does not apply to the subsequent sale of a used car that originally qualified for the new car low-emission exemption, nor to a used vehicle purchased by the retrofit device company, retrofitted and then sold. Neither of these qualify as the sale of a retrofit device per se. 4/10/92.

580.0240 Measure of Tax not reduced where auto damaged before entry into this state. 4/6/51.

580.0260 Members of NATO Forces. A use tax on the purchase of an automobile by a member of a NATO country's armed forces is proper because a NATO Status of Forces Agreement only exempts NATO military personnel from property taxes and not from excise taxes, such as the use tax. 6/5/69.

580.0270 Members of NATO Forces. Use tax was properly imposed on a car purchased out-of-state and used in California by a foreign air force officer who was working under the NATO Status of Forces Agreement. The NATO agreement only provides exemption from taxes based on residence or domicile and the use tax is based on "storage, use or other consumption in this state." 8/24/70.

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580.0274 Mobile Homes Installed as a Residence. A request was made to provide an analysis of the essential difference between Revenue and Taxation Code sections 6012.8 and 6012.9 as the sections pertain to subdivision (b)(3)(B)(1) of Sales and Use Tax Regulation 1610.2.

Section 6012.8 provides generally that the retailer of a new mobile home is a retailer/consumer if the mobile home is sold for installation on a foundation system pursuant to Health and Safety Code section 18551 and is thereafter subject to property taxation.

Under the provision of Health and Safety Code section 18551, the foundation system is such that once the mobile home is installed, it is deemed an improvement to real property. For sales tax purposes, a person installing mobile home accessories such as window awnings, skirting and air-conditioning units on such mobile home is a construction contractor. The application of tax is provided by Sales and Use Tax Regulation 1521 and Regulation 1610.2(d).

Section 6012.9 provides generally that the retailer of a new mobile home is a retailer/consumer if it is sold for installation pursuant to Health and Safety Code section 18613 and is thereafter subject to property taxation.

Under the provisions of Health and Safety Code section 18613, the foundation consists of bearing support structures designed to meet certain requirements. A mobile home so installed still retains its identity as a tangible personal property and is the more common installation in mobile home parks.

For sales tax purposes, a person installing mobile home accessories such as window awning, skirting, and air conditioning units on such mobile homes is the retailer of tangible personal property unless the accessories are directly affixed to realty. (Sales and Use Tax Regulation 1610.2(b)(3)(B)(1), 3rd paragraph.) 5/31/91.

580.0275 Mobile Home Location Value. If the purchaser is buying not only the mobile home but the lease interest to a specific space the portion of the selling price of that leasehold interest should be excluded from the measure of tax. The price for such rights should be separately stated. 7/6/76.

580.0277 Mobile Water Purification Units (MWPU's). A firm used mobile water purification units (MWPU) in providing water purification services. The units were attached to and became an integral part of the semi-trailers. The firm has sold the business and the purchaser believes that the portion of the sales price allocable to the MWPU's is exempt as an occasional sale under section 6006.5(a).

The MWPU's were designed to be attached to the semi-trailers and, upon attachment, the MWPU's were themselves vehicles. Their sale, therefore, could not be exempt occasional sales under section 6367. Since the selling firm was not a "dealer," the applicable tax is the use tax imposed on the purchaser. 11/2/95.

580.0280 "One Continuous Trip Permit". When a dealer sells a vehicle and delivers it to a serviceman in this state, the sales tax applies regardless of the fact that the serviceman is "in transit," and secures a "One Continuous Trip Permit" from the Department of Motor Vehicles to move the vehicle to a point outside this state. The dealer making delivery in California is the party upon whom the tax is imposed whether he actually makes the sale to the serviceman or makes the delivery pursuant to a retail sale made by a dealer not engaged in business in this state, as provided by section 6007 of the Sales and Use Tax Law. 3/21/66.

580.0300 One Continuous Trip Permit. The sale of an automobile to a serviceman in California is not a sale in interstate commerce where the purchaser obtains a one continuous trip permit from the Department of Motor Vehicles, and accompanies the car while it is driven to an out-of-state point by a third party purporting to be the seller's "agent," since the driver is under the authority and control of the owner of the car when he drives the car out-of-state and consequently delivery is not postponed until the arrival at the agreed out-of-state point. 11/28/61.

580.0307 Out-of-State Delivery of Motorhome. A California motorhome dealer will make a sale of a motorhome to a California resident who will take delivery out of state. The purchaser will functionally use the motorhome for a period of not less than 90 days outside of California. The vehicle may be registered in California.

Section 6247 creates a presumption as to the retailer that property delivered outside of California to a purchaser known to be a resident of California is regarded as having been purchased for use in California. The section 6247 presumption may be controverted by a statement in writing, signed by the purchaser, and retained by the dealer that the property was purchased for use outside of California. If the dealer takes a section 6247 statement in good faith, the dealer is no longer responsible for collecting use tax even if the purchaser actually purchased the motorhome for use in California. Under such circumstances, the purchaser, of course, would be liable for the applicable use tax. In order to regard the section 6247 statement as being taken in good faith, the dealer must believe that the motorhome is being purchased for use outside this state and be without knowledge of any facts which would put a reasonable prudent business under similar circumstances on notice that the motorhome is being purchased for use in this state. [See Cal. U. Com Code section 1201(19).] If the dealer obtains a section 6247 statement from a purchaser who requests that the dealer register the vehicle in California, and it is subsequently determined that the purchaser purchased the motorhome for use in California, the dealer's good faith acceptance of the section 6247 statement may be questioned.

If the motorhome is functionally used outside of California in excess of 90 days from the date of purchase prior to the date of entry into California, exclusive of any time of shipment to California, or time of storage for shipment to California, Regulation 1620(e)(2) provides that such use will be accepted as proof of an intent that the motorhome was not purchased for use in California. Therefore, under these circumstances, use tax would not apply. This analysis would apply regardless of whether the motorhome is registered in California. 8/12/96.

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580.0310 Prorate Registration. The prorate registration of a vehicle in California, in which California is listed as the state in which the vehicle is "base titled," will cause the loss of the exemption provided in section 6388 of the Revenue and Taxation Code. According to the Department of Motor Vehicles, a vehicle that is based titled in California must be principally dispatched and garaged in California.

An exemption for a trailer under section 6388.5 would not be lost because of a California base titled registration provided that the exemption is claimed on the basis of use exclusively in interstate or foreign commerce and not on the basis of use exclusively outside the state. 12/2/81.

580.0316 Removable Camper on Pickup Truck. When a pickup truck and a removable camper are purchased from an individual, the value of the camper is excluded from measure of use tax because Vehicle Code section 243 excludes from the definition of "vehicle" any camper having one axle. 4/11/91.

580.0320. Residence of Purchaser. Where a purchaser of an automobile purchases it outside the state for use in this state, the use tax applies, irrespective of the residence of the purchaser. Ordinarily, where the purchaser is a resident of this state, there is no doubt but what the use tax is applicable. On the other hand, if the purchaser is not a resident of this state, the tax may nevertheless be applicable if in fact the property was purchased for use in this state. 3/31/50.

580.0348 Sale of Vehicle to a Nondealer Lessor. A dealer may sell a vehicle (not mobile transportation equipment) to a nondealer leasing company for resale in the form of a continuing sale lease if the vehicle is registered as prescribed by section 4453.5 of the vehicle code in either the name of the lessor or the lessor/lessee jointly. The dealer should take a resale certificate that contains the nondealer's statement that the vehicle is being purchased for resale in the nondealer's regular course of business. 9/10/96.

580.0360 Servicemen—Date of Receipt of Orders Transferring to California. If a serviceman takes delivery of a car outside California before he receives orders transferring him to California, no use tax is applicable. The serviceman is also not liable for use tax under section 6249 of the Revenue and Taxation Code if he arrives in California 90 or more days [see note below] after delivery of the car outside California, regardless of whether he received his orders before or after delivery of the car because it is presumed that he did not purchase the car for use in California. Section 6249 is not applicable to civilians. 11/6/69. (Am. 2006–1; Am. 2008–1).

(Note: For the period October 2, 2004 through June 30, 2007, under certain conditions any vehicle, vessel, or aircraft purchased outside of California and brought into the state within 12 months from the date of its purchase is presumed to be acquired for storage, use, or other consumption in California and subject to use tax.) (Regulation 1620(b)(5).)

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580.0380 Soldiers' and Sailors' Civil Relief Act. When otherwise applicable, the use tax is not prevented from applying with respect to the purchase of vehicles by a serviceman by reason of the Soldiers' and Sailors' Civil Relief Act. This act is regarded as providing relief to nonresident servicemen from the obligation to pay property and income taxes, and not the use tax. 5/4/66.

580.0393 Subcontracting of Shuttle Service—Sale of Van. Company A subcontracted the operation of its shuttle service to Company B. As part of the transaction, it was necessary for Company B to acquire title to one of Company A's shuttle vans and assume responsibility for the vehicle's insurance. Subsequently, Company A decided not to renew the subcontract for the shuttle service with Company B and repurchased the van. The initial transfer of the van to Company B gave rise to a taxable transaction. Likewise, the reacquisition of the van by Company A is also a taxable sale. 8/19/92.

580.0395 Vehicle Modified for Use by Handicapped Person. A handicapped person purchased a van from a unlicensed person, intending to modify the van to her needs. The vehicle had been modified to some degree for use by the physically challenged by the previous owner. However, the purchaser was unable to adapt it further to meet her needs and sold it prior to registering it.

A person who purchases a vehicle is liable for use tax even though the person sells the vehicle prior to transferring registration. However, the part of the transfer price attributable to modifications made to enable the vehicle to be used to transport a physically handicapped person is excluded from the amount subject to tax. 10/20/94.

580.0400 Use Out-of-State. Neither sales nor use taxes apply to the sale of an automobile to a purchaser who takes delivery at the factory out-of-state and who does not use the car in California.

It is immaterial that the customer may secure California license plates. Such registration, however, makes it incumbent upon the dealer to secure and maintain records which will substantiate the facts of the transaction. 8/31/53.

580.0406.050 Vehicles Not Requiring Registration. When a person purchases a vehicle which is not registered for operation, and the person obtains only a title transfer from the Department of Motor Vehicles, the use tax does not apply. (Section 6293.) However, if a person were to purchase a vehicle under those circumstances to obtain a title only transfer and then shortly thereafter registered the vehicle, the Board would investigate to determine whether the transaction is a sham and, if so, impose use tax. 3/21/96.

580.0406.300 Automobile Kits. Sales of automobile kits to individuals who assemble the parts into a vehicle and subsequently register the vehicle with DMV are not sales of vehicles at the time of the sale. Consequently, sales tax applies to the sale of the kit. However, the purchaser who assembles the kit into a vehicle may register the vehicle at DMV without payment of the use tax. 2/11/91.

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580.0408 Auxiliary Dolly. The statute provides that evidence of out-of-state registration must be submitted to qualify for exemption provided in section 6388. Some states do not require registration of dollies. The Board cannot require evidence of registration when registration is not required. The buyer should furnish an affidavit indicating that registration is not required in the particular state. 4/26/85.

580.0420 "Dealer Located Outside this State." Vehicles purchased from a California dealer do not qualify as vehicles purchased from a "dealer located outside this state" even though the purchaser negotiates the transaction with a salesman for the dealer while the salesman is outside this state. Accordingly, the exemption provided by section 6388 does not apply in such circumstances. 6/14/66.

580.0430 Dealer at Specified Location. "Dealer at a specified location" as provided in section 6388.5(b) is interpreted to include any authorized truck trailer dealer in California. The term is not limited to factory branches operated as retail outlets by the trailer manufacturers. 8/17/78.

580.0440 Factory Branch. A factory branch located outside California is considered a dealer located outside the state for purposes of determining exemption of sales of trucks and trailers to nonresidents when delivery takes place in state, even though vehicles are manufactured in state. 11/18/63.

580.0460 "House Cars." "House cars" specifically included within the definition of the term "passenger vehicle" in section 465 of the Vehicle Code are not vehicles of a type included within section 6388. Accordingly, this section is without application to sales of house cars. 9/13/66.

580.0480 Movement by Purchaser of Exempt Vehicle. The requirement of movement of a vehicle out-of-state by the purchaser is satisfied if it is done under his direction. Work done on the vehicle prior to its removal from the state does not cause loss of the exemption. 9/25/63.

580.0520 Refrigeration Units. The exemption of trailer coaches purchased for out-of-state use does not apply to refrigeration units for such trailers which are purchased separately from the vehicles. 12/18/63.

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580.0540 Resident for Exempt Trailer Sales. A corporation having substantial activity and employees in the state is a resident of this state for the purpose of determining the application of the exemption for trailer sales out-of-state use. 9/25/63.