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Section 10

Sales and Use Tax


10.2 What is Taxable

  1. See Revenue and Taxation Code §6011
    1. Sale price of vehicle
      1. Includes any accessories added and charge for labor to install
    2. Document preparation fees ($55.00 maximum)
    3. Smog fee paid to seller ($50.00 maximum)

What is not Taxable

  1. Finance charges
  2. Insurance charges
  3. Smog certificate fee (the $8.25 paid to the state)

Example:

$
10,000.00
  Sales price  
$
+65.00 (or $80.00 if electronic)
  Document Preparation Fee  
$
+50.00
  Smog fee paid to dealer  
$
10,115.00
  Sale price plus taxable fees  
x 8.50%
  Sales tax (for San Rafael, Marin County)  
$
860.00
  Total sales tax  
$
+10,000.00
  Sales price  
$
10,860.00
  Sales price, including tax  
$
+8.25
  Smog state certificate fee (not taxable)  
$
10,868.00
  Total sales price (including tax, document preparation fee, smog fee and smog state certificate fees)  

 



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