Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0280

(a) GENERALLY

580.0280 "One Continuous Trip Permit". When a dealer sells a vehicle and delivers it to a serviceman in this state, the sales tax applies regardless of the fact that the serviceman is "in transit," and secures a "One Continuous Trip Permit" from the Department of Motor Vehicles to move the vehicle to a point outside this state. The dealer making delivery in California is the party upon whom the tax is imposed whether he actually makes the sale to the serviceman or makes the delivery pursuant to a retail sale made by a dealer not engaged in business in this state, as provided by section 6007 of the Sales and Use Tax Law. 3/21/66.