Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0175

(a) GENERALLY

585.0175 Retail Sales of Vehicles Not Required to be Registered Under Vehicle Code. The condition that a motor vehicle be one that is required to be registered under the California Vehicle Code is an essential element of the exemption from sales tax provided by Revenue and Taxation Code section 6282. Since vehicles sold by auctioneers to out of state residents are not required to be registered under the Vehicle Code, the sales constitute retail sales subject to the sales tax. 2/23/72.