Tax Guide for Purchasers of Vehicles, Vessels, and Aircraft
Resources

Frequently Asked Questions

• 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.

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 – Contact the Consumer Use Tax Section for your questions and concerns regarding use tax on private party transactions of vehicles, vessels, aircraft, and mobile homes.
• Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
• Find a Sales and Use Tax Rate – Find your current and historical tax rate.
• 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.

External Resources

• 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.