§ 1823.5. Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels.
18 CA ADC § 1823.5Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 4. Sales and Use Tax (Refs & Annos)
Article 20. Transactions (Sales) and Use Taxes
18 CCR § 1823.5
§ 1823.5. Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels.
(a) In General. This regulation relates to the place of delivery of certain vehicles, aircraft, and undocumented vessels for the purpose of the transactions (sales) tax only. It does not apply to the use tax. Thus, even though the sale of the vehicle, aircraft or undocumented vessel is exempt from transactions (sales) tax under this regulation, the use tax will apply if the property is principally stored, used or otherwise consumed within the district. Beginning January 1, 1988, if the vehicle, aircraft or undocumented vessel is licensed or registered in any district imposing the tax, the retailer is considered as engaged in business in that district and is required to collect the use tax and pay it to the state.
(1) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to chapter 1 (commencing with section 4000) of division 3 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-district address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his principal place of residence, and
(c) Definition--“Commercial Vehicle.” For the purposes of this regulation, “commercial vehicle” means a vehicle of a type required to be registered under the Vehicle Code used or maintained for the transportation of persons for hire, compensation, or profit or designed, used, or maintained primarily for the transportation of property. Passenger vehicles which are not used for the transportation of persons for hire, compensation, or profit are not commercial vehicles.
(d) Records. Any seller claiming exemption under this regulation must retain in his records the declaration executed in the prescribed form. If the exemption claimed relates to the sale of a vehicle, the seller also must retain in his records a copy of either the Department of Motor Vehicles report of sale or other documentary evidence showing the out-of-district address to which the vehicle is registered.
DECLARATION
(Vehicles, Aircraft, Undocumented Vessels)
I HEREBY CERTIFY THAT:
(6) | (a) The purchaser does not hold a California seller's permit. | |
(b) The purchaser holds California seller's permit No. |
__________. (Check applicable box.) |
I understand that this declaration is for the purpose of allowing the above named seller to treat the sale of the above described tangible personal property as exempt from the transactions (sales) tax imposed by the (name of district) District. If the property is principally stored, used or otherwise consumed in that district, the purchaser shall be liable for and pay the use tax.
The foregoing declaration is made under penalty of perjury.
Purchaser | |
Title | |
Authorized Agent |
________________________________________
Date
DECLARATION
(Commercial Vehicle)
I HEREBY CERTIFY THAT:
(6) | (a) The purchaser does not hold a California seller's permit. | |
(b) The purchaser holds California seller's permit No. |
__________. (Check applicable box.) |
I understand that this declaration is for the purpose of allowing the above named seller to treat the sale of the above described tangible personal property as exempt from the transactions (sales) tax imposed by the (name of district) District. If the property is principally stored, used or otherwise consumed in that district, the purchaser shall be liable for and pay the use tax.
The foregoing declaration is made under penalty of perjury.
Purchaser | |
Title | |
Authorized Agent | |
Authorized Agent |
________________________________________
Date
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 7261 and 7262, Revenue and Taxation Code.
History
1. New section filed 12-16-70; effective thirtieth day thereafter (Register 70, No. 51).
2. Amendment of subsections (a) and (b) filed 5-17-88; operative 6-16-88 (Register 88, No. 21).
3. Amendment of subsection (b) filed 4-28-89; operative 5-28-89 (Register 89, No. 18).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1823.5, 18 CA ADC § 1823.5
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