Laws, Regulations and Annotations


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 6284

6284. Seller's permit requirements. If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from the requirements of Article 2 (commencing with Section 6066) of Chapter 2 of this part, by reason of the exemptions provided in Sections 6282 and 6283.

History—Stats. 1982, Ch. 1589, in effect January 1, 1983, added "mobilehomes, commercial coaches," after "vehicles," "or she" after "he," and "(commencing with Section 6066)" after "Article 2" in the first sentence.

* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.