Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0110


585.0110 Mobilehomes. Under the mobilehome legislation effective July 1, 1980, a sale of a mobilehome to the United States would be within the exemption provided by section 6381. This conclusion follows from sections 6012.8 and 6012.9, as amended, which state that "The retailer shall be considered to be the consumer for purposes of this part if the sale by the retailer would otherwise have been subject to sales tax . . ." As the sale of the mobilehome to the United States would not otherwise have been taxable, the seller of the mobilehome is the retailer, and the exemption of section 6381 applies. The same rationale would exempt sales of mobilehomes which the retailer is required to, and does, ship to a point outside California by means of his own facilities or common or contract carrier. 10/24/80.