Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0013


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.