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Business Taxes Law Guide—Revision 2025
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 * (View entire chapter)
Article 1. Definitions
Article 2. Special Exemptions
- 6281 Substantially same ownership after transfer
- 6282 Vehicles; manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer
- 6283 Vessels and aircraft; sellers
- 6284 Seller's permit requirements
- 6285 Family
Article 3. Auxiliary Collection Provisions
* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.