Resources for Purchasers of Vehicles, Vessels, & Aircraft 中国人 한국인 ਪੰਜਾਬੀ Español Tiếng Việt

Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:

Forms

• CDTFA-101, Claim for Refund or Credit
• CDTFA-101-DMV, Claim for Refund or Credit for Tax Paid to DMV
• CDTFA-106, Vehicle/Vessel Use Tax Clearance Request
• CDTFA-392, Power of Attorney
• CDTFA-401-CUTS, Combined State and Local Use Tax Return for Vehicle, Mobile home, Vessel, or Aircraft
• CDTFA-416, Petition for Redetermination (Appeal)

Publications

• Publication 17, Appeals Procedures
• Publication 40, Watercraft Industry
• Publication 52, Vehicles and Vessels: Use Tax
• Publication 61, Sales and Use Taxes: Tax Expenditures
• Publication 66, Agricultural Industry
• Publication 79, Documented Vessels and California Tax
• Publication 79a, Aircraft and California Tax

Laws and Regulations

• Regulation 1533.1, Farm Equipment and Machinery
• Regulation 1593, Aircraft and Aircraft Parts
• Regulation 1594, Watercraft
• Regulation 1595, Occasional Sales—Sales of a Business—Business Reorganization
• Regulation 1610, Vehicles, Vessels, and Aircraft
• Regulation 1616, Federal Areas
• Regulation 1620, Interstate and Foreign Commerce
• Regulation 1620.1, Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce
• Regulation 1654, Barter, Exchange, "Trade-Ins" and Foreign Currency Transaction
• Regulation 1655, Returns, Defects and Replacements
• Regulation 1660, Leases of Tangible Personal Property—In General
• Regulation 1661, Leases of Mobile Transportation Equipment
• Regulation 1669, Demonstration, Display and Use of Property Held for Resale—General
• Regulation 1669.5, Demonstration, Display and Use of Property Held for Resale—Vehicles
• Regulation 1684, Collection of Use Tax by Retailers
• Regulation 1685, Payment of Use Tax by Purchasers

Other Helpful Resources

• Contact Us – A listing of CDTFA contacts for your questions and concerns.
• Sign Up for CDTFA Updates – Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
• Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
• City and County Tax Rates – A listing of current and historical tax rates.
• Find a Sales and Use Tax Rate – Find your tax rate by address.
• Special Notices – CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
• CDTFA Online Services – Learn about the online services CDTFA offers.
• Verify a Permit or License – You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
• CDTFA Field Offices – A comprehensive listing of all CDTFA field offices and contact information.
• Get It In Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
• County Assessors – A listing of County Assessor contacts for your questions and concerns regarding personal property tax.
• California Department of Motor Vehicles (DMV) – Learn about registration requirements for vehicles and locate your local DMV office.
• Federal Aviation Administration (FAA) – Learn about aircraft registration requirements and regulations.
• United States Coast Guard (USCG) – Learn about vessel documentation requirements.
• California Department of Housing and Community Development – Learn about registration requirements for manufactured homes/mobile-homes and locate your local HCD office.
• 12 Month Test – Not Purchased for Use in California – Review frequently asked questions regarding the 12 month test period explained in Sales and Use Tax Regulation 1620.
• FAQ Exemptions & Exclusions: Vehicles, Vessels, Aircraft – Review frequently asked questions regarding exemptions and exclusions for vehicles, vessels, and aircrafts.