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Section 10Sales and Use Tax
10.3 Use Tax
- Use Tax is applied in some situations where the sale of a vehicle might
otherwise be exempt from sales tax. For example, if a buyer purchases a vehicle
for delivery outside California (which would avoid the traditional sales tax),
but then wishes to bring it back into California within 12 months of the date
of purchase, that purchase is subject to Use Tax, which is taxed at the same
rate as sales tax. There are exceptions to this rule and special requirements.
To learn more, please review Board of Equalization Regulation 1620, which
can be found at the Board’s website, http://www.boe.ca.gov/pdf/reg1620.pdf.
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