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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 6283
6283. Vessels and aircraft; sellers. (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code or of a vessel or of an aircraft when the retailer is other than a person required to hold a seller's permit pursuant to Article 2 (commencing with Section 6066) of Chapter 2 by reason of the number, scope, and character of his or her sales of those vehicles, vessels, or of aircraft, as the case may be.
(b) The exemption provided in subdivision (a) shall not apply to either of the following:
(1) Any sale of a vehicle required to be identified under Division 16.5 (commencing with Section 38000) of the Vehicle Code when the retailer is a person licensed or certificated pursuant to the Vehicle Code as a manufacturer, remanufacturer, dealer, or dismantler.
(2) Any sale of a vessel or an aircraft when a broker arranges the sale between two private parties and the broker collects sales tax reimbursement on the transaction.
History—Stats. 1967, p. 2062, in effect November 8, 1967, substituted "required to hold" for "holding" and added all language following "Chapter 2 of this part." Stats. 1971, p. 3924, in effect December 23, 1971, operative July 1, 1972 added "vehicle subject to identification under Division 16.5 (commencing with section 38000) of the Vehicle Code or of a" following "from the sale of a". Stats. 1972, Ch. 973, effective August 16, 1972, added "(commencing with Section 6066)" to the first sentence, and added the second sentence. Stats. 1983, Ch. 1286, in effect January 1, 1984, deleted "of this part" after "Chapter 2," added "or her" after "his" and substituted "those" for "such" after "or sales" in the first sentence and added "remanufacturer" after "manufacturer" in the second sentence. Stats. 1995, Ch. 555, in effect January 1, 1996, added subdivision letter designation (a) before first paragraph, and added "in this state" after "the sale" in the first sentence of subdivision (a); created new subdivision (b) with the former second sentence of subdivision (a) and substituted "The" for "This" before "exemption", substituted "provided in subdivision (a) shall" for "does" after "exemption", and substituted "either of the following" for "sales of vehicles" therein; created new pragraph (1) with the balance of the second sentence beginning with "required" and added "Any sale of a vehicle" before "required" therein; and added paragraph (2) to subdivision (b).
* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.