Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0160


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.