Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

V

580.0000 VEHICLES

Annotation 580.0460

(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.