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Section 6012.9 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 1.
6012.9
. (a) For the purposes of this part, "gross receipts" from
the sale of a new mobilehome, and the "sales price" of a new
mobilehome sold or stored, used or otherwise consumed in this state
shall be 75 percent of the sales price of the mobilehome to the
retailer, if such mobilehome is sold by the retailer to the purchaser
for installation for occupancy as a residence pursuant to the
requirements of Section 18613 of the Health and Safety Code, and is
thereafter subject to property taxation. The retailer shall be
considered to be the consumer for purposes of this part if the sale
by the retailer would otherwise have been subject to sales tax and if
the retailer is not also the manufacturer of the mobilehome. If the
retailer of the mobilehome is the manufacturer, tax shall be measured
by an amount equal to 75 percent of the sales price at which a
similar mobilehome ready for installation would be sold by the
manufacturer to a retailer-consumer in this state.
Notwithstanding any other provision of this part, a retailer may
give a resale certificate for the purchase by the retailer of such a
mobilehome and shall report the gross receipts or sales price from
such purchase with the return for the period during which the
mobilehome is sold to the purchaser for installation for occupancy as
a residence.
(b) For the purpose of this section, a "mobilehome" is defined in Sections 18008 and 18211 of the Health and Safety Code.
(c) If a purchaser certifies in writing to a retailer that the mobilehome purchased will be consumed in a manner or for a purpose entitling the retailer to exclude 25 percent of the gross receipts or sales price to the retailer from the measure of tax, and uses the property in some other manner or for some other purpose which would not be subject to any other exclusion or exemption under this part, the purchaser shall be liable for payment of tax measured by the amount of the sales price to the purchaser less an amount equal to 75 percent of the gross receipts or sales price of the mobilehome to the retailer.
(d) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this state of any used mobilehome, the initial retail sale of which qualified for the partial exemption from tax provided for by this section.
(b) For the purpose of this section, a "mobilehome" is defined in Sections 18008 and 18211 of the Health and Safety Code.
(c) If a purchaser certifies in writing to a retailer that the mobilehome purchased will be consumed in a manner or for a purpose entitling the retailer to exclude 25 percent of the gross receipts or sales price to the retailer from the measure of tax, and uses the property in some other manner or for some other purpose which would not be subject to any other exclusion or exemption under this part, the purchaser shall be liable for payment of tax measured by the amount of the sales price to the purchaser less an amount equal to 75 percent of the gross receipts or sales price of the mobilehome to the retailer.
(d) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this state of any used mobilehome, the initial retail sale of which qualified for the partial exemption from tax provided for by this section.
