Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0277


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.