Laws, Regulations and Annotations


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 4. Exemptions

Article 1. General Exemptions

Section 6379

6379. Sale of used mobilehomes. There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of any used mobilehome, as defined in Section 18014 of the Health and Safety Code, which is subject to property tax pursuant to Part 13 (commencing with Section 5800) of Division 1, or any used floating home, defined and subject to tax pursuant to Section 229.

History—Added by Stats. 1979, Ch. 1180, effective January 1, 1980. Stats. 1980, Ch. 285, operative July 1, 1980, substituted "sale of" for "resale of", "any used mobilehome" for "mobilehomes" and substituted the part of sentence following "Code" for former wording. Stats 1982, Ch. 1589, in effect January 1, 1983, substituted "Section 18014" for "Sections 18008 and 18211" after "defined in". Stats. 1986, Ch. 308, effective January 1, 1987, added reference to floating homes.