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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
V
580.0000 Vehicles
Annotation 580.0190
(a) Generally
580.0190 Dump Truck Bodies Not "Trailers." The exemption provided in section 6388.5 is limited to the sale or use of certain described trailers or semi-trailers under certain conditions, all of which are contained in that section. The term trailer is defined in Vehicle Code section 630 as "… a vehicle designed for carrying persons or property on its own structure and for being drawn by a motor vehicle and so constructed that no part of its weight rests upon any other vehicle … "
A dump truck body attached to the cabin chassis fails to meet this definition in that it does not rest on a structure of its own, but rests on the chassis, it is not drawn by but is carried on the motor vehicle, and it rests upon another vehicle, i.e., the cab chassis. A truck body does not qualify for exemption as a trailer under section 6388.5. 3/8/85.