Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0030


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.