Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
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.