Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0400


580.0400 Use Out-of-State. Neither sales nor use taxes apply to the sale of an automobile to a purchaser who takes delivery at the factory out-of-state and who does not use the car in California.

It is immaterial that the customer may secure California license plates. Such registration, however, makes it incumbent upon the dealer to secure and maintain records which will substantiate the facts of the transaction. 8/31/53.