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 585.0480


585.0480 Historical Value Vehicles. Vehicles of "historical value," those which were manufactured prior to 1922 and for which special "horseless carriage" license plates have been issued are subject to use tax at the time of registration if it is purchased from other than a dealer, manufacturer, or dismantler just as any other vehicle that is required to be registered under the Vehicle Code. 12/20/63; 1/21/72.