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Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions

Section 6012.3


6012.3. Car Buyer's Bill of Rights; used vehicles. For purposes of this part, "gross receipts" and "sales price" do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code.

History—Added by Stats. 2005, Ch. 128 (AB 68), in effect January 1, 2006, but operative July 1, 2006.