Jurris.COM
Section 6388.5 Of Article 2. Exemptions From Sales Tax From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 2.
6388.5
. Notwithstanding Section 6388, whenever a new or
remanufactured trailer or semitrailer with an unladen weight of 6,000
pounds or more that has been manufactured or remanufactured outside
this state is purchased for use without this state and is delivered
by the manufacturer, remanufacturer, or dealer to the purchaser
within this state, and the purchaser drives or moves the vehicle to
any point outside this state within 30 days from and after the date
of delivery, or whenever a new or remanufactured trailer or
semitrailer with an unladen weight of 6,000 pounds or more that has
been manufactured or remanufactured in this state is purchased for
use without this state and is delivered by the manufacturer,
remanufacturer, or dealer to the purchaser within this state, and the
purchaser drives or moves the vehicle to any point outside this
state within 75 days from and after the date of delivery, there are
exempted from the taxes imposed by Part 1 (commencing with Section
6001), Part 1.5 (commencing with Section 7200), and Part 1.6
(commencing with Section 7251) the gross receipts from the sale of
and the storage, use, or other consumption of the vehicle within the
state, if the purchaser or the purchaser's agent furnishes the
following to the manufacturer, remanufacturer, or dealer:
(a) (1) Written evidence of an out-of-state license and registration for the vehicle.
(2) In cases where the vehicle is subject to the permanent trailer identification plate program under Section 5014.1 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser's or lessee's United States Department of Transportation number or Single State Registration System filing may be substituted for the written evidence described in paragraph (1).
(b) The purchaser's affidavit attesting that he or she purchased the vehicle from a dealer at a specified location for use exclusively outside this state, or exclusively in interstate or foreign commerce, or both.
(c) The purchaser's affidavit that the vehicle has been moved or driven to a point outside this state within the appropriate period of either 30 days or 75 days of the date of the delivery of the vehicle to him or her.
(a) (1) Written evidence of an out-of-state license and registration for the vehicle.
(2) In cases where the vehicle is subject to the permanent trailer identification plate program under Section 5014.1 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser's or lessee's United States Department of Transportation number or Single State Registration System filing may be substituted for the written evidence described in paragraph (1).
(b) The purchaser's affidavit attesting that he or she purchased the vehicle from a dealer at a specified location for use exclusively outside this state, or exclusively in interstate or foreign commerce, or both.
(c) The purchaser's affidavit that the vehicle has been moved or driven to a point outside this state within the appropriate period of either 30 days or 75 days of the date of the delivery of the vehicle to him or her.
