Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
(b) LOCAL DELIVERIES TO NONRESIDENTS FOR OUT-OF-STATE USE
580.0460 "House Cars." "House cars" specifically included within the definition of the term "passenger vehicle" in section 465 of the Vehicle Code are not vehicles of a type included within section 6388. Accordingly, this section is without application to sales of house cars. 9/13/66.