Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0406.050


580.0406.050 Vehicles Not Requiring Registration. When a person purchases a vehicle which is not registered for operation, and the person obtains only a title transfer from the Department of Motor Vehicles, the use tax does not apply. (Section 6293.) However, if a person were to purchase a vehicle under those circumstances to obtain a title only transfer and then shortly thereafter registered the vehicle, the Board would investigate to determine whether the transaction is a sham and, if so, impose use tax. 3/21/96.