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Section 10

Sales and Use Tax


concept car

10.1 Collecting Taxes

  1. Dealers must collect and remit sales and use taxes to the Board of Equalization.
    [V.C. §11615.5]

Computing Taxes

  1. The tax rate is determined by the county where the owner resides, not the county where the dealership is located. These tax rates are provided by the Board of Equalization for each county in California. To obtain these rates, go to their website at www.boe.ca.gov.


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