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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3.5. Vehicles, Vessels, and Aircraft *
Article 2. Special Exemptions
Section 6282
6282. Vehicles; manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of mobilehomes or commercial coaches required to be annually registered under the Health and Safety Code or vehicles required to be registered under the Vehicle Code when the retailer is other than a person licensed or certificated pursuant to the Health and Safety Code or the Vehicle Code as a manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer, subject to Section 11615.5 of the Vehicle Code.
This exemption does not extend to the rentals payable under a lease of tangible personal property.
History—Stats. 1966, p. 186, in effect April 18, 1966, operative July 1, 1966, added last sentence. Stats. 1976, Ch. 1284, operative March 23, 1977, changed "manufacturer, dealer, or dismantler" to "manufacturer, dealer, dismantler, or lessor-retailer, subject to the provisions of Section 11615.5 of the Vehicle Code." Stats. 1981, Ch. 975, in effect January 1, 1982, added "mobilehomes … Safety Code, or" before "vehicles" and "the Health and Safety Code or" before "the second Vehicle Code" in the first sentence of the first paragraph. Stats. 1983, Ch. 1286, in effect January 1, 1984, added "remanufacturer" after "manufacturer" in the first paragraph.
* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.