Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0310


580.0310 Prorate Registration. The prorate registration of a vehicle in California, in which California is listed as the state in which the vehicle is "base titled," will cause the loss of the exemption provided in section 6388 of the Revenue and Taxation Code. According to the Department of Motor Vehicles, a vehicle that is based titled in California must be principally dispatched and garaged in California.

An exemption for a trailer under section 6388.5 would not be lost because of a California base titled registration provided that the exemption is claimed on the basis of use exclusively in interstate or foreign commerce and not on the basis of use exclusively outside the state. 12/2/81.