Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610
585.0060 House Trailer. A house trailer located on an Air Force base in California is not required to be registered in California and is, therefore, not subject to use tax when sold as long as the house trailer remains on government property and is not used on public highways. 4/11/69.