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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 580.0220
(a) Generally
580.0220 Foreign License Plates Immaterial. Sales tax is applicable to the receipts from the sale of an automobile delivered to the buyer in California, regardless of the fact that out-of-state license plates are obtained for the car. 6/24/53.