Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0231


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.