Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0093


585.0093 Implement of Husbandry. A heavy duty, three axle truck remanufactured exclusively for the transportation and discharge of feed and/or fertilizer on farms and not for the transportation of people or property on highways constitutes "implements of husbandry." Such vehicles are exempt from DMV registration but can be subject to DMV identification if the owner desires. Accordingly, the sale of these vehicles in California by a dealer is subject to the sales tax even if the dealer does not possess a California Department of Motor Vehicles License. 10/27/87.