Resources for Motor Vehicle Dealers
Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful.
Special Notices and Notification Letters
- Sales and Use Tax Exemption for Vehicles Used in Out-of-State or Interstate Commerce Is Expanded to Include Used Trailers and Semi-Trailers
- Special Notice, Certain Used Motor Vehicle Dealers Required to Pay Tax to the Department of Motor Vehicles Beginning January 1, 2023
- Return Update and Information for Used Vehicle Dealers
- Special Notice, Changes Affecting Used Vehicle Dealers and Vehicle Auction Houses Beginning January 1, 2021
- Special Notice, Partial Sales and Use Tax Exemption for Zero-Emission Transit Buses Effective October 9, 2019, through December 31, 2023
- Special Notice, Auto Part Retailers' Sales Generally Do Not Qualify for the Farm Equipment and Machinery Partial Exemption
- Important Reminders for Used Vehicle Dealers
- Important Information – Used Vehicle Dealers Unable to Remit Sales Tax Payments to the Department of Motor Vehicles
Regulations
- Regulation 1610, Vehicles, Vessels, and Aircraft
- Regulation 1614, Sales to the United States and Its Instrumentalities
- Regulation 1620, Interstate and Foreign Commerce
- Regulation 1641, Credit Sales and Repossessions
- Regulation 1642, Bad Debts
- Regulation 1654, Barter, Exchange, "Trade-ins" and Foreign Currency Transactions
- Regulation 1655, Returns, Defects and Replacements
- Regulation 1661, Leases of Mobile Transportation Equipment
- Regulation 1668, Sales for Resale
- Regulation 1669.5, Demonstration, Display, and Use of Property Held for Resale – Vehicles
- Regulation 1671.1, Discount, Coupons, Rebates, and Other Incentives
- Regulation 1700, Reimbursement for Sales Tax
Publications and Manuals
- Publication 34, Motor Vehicle Dealers
- Publication 44, District Taxes
- Publication 52, Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration
- Publication 91, California Tire Fee
- Publication 102, Sales to the United States Government
- Publication 105, District Taxes and Sales Delivered in California
- Audit Manual Chapter 6, Vehicle, Vessel, and Aircraft Dealers
Forms
- CDTFA-106, Vehicle/Vessel Use Tax Clearance Request
- CDTFA-230-F, California Resale Certificate, Sales by Auto Auctions and Auto Dismantlers
- CDTFA-447, Statement Pursuant to Section 6247 of the California Sales and Use Tax Law
- CDTFA-448, Statement of Delivery Outside California
Related Websites
Other Helpful Resources
- Sign Up for CDTFA Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
- Videos and How-To Guides — These resources will help you avoid common mistakes, file your tax returns online, and more.
- Use Tax – What You Should Know — Helpful information and videos about use tax.
- City and County Tax Rates — A listing of current and historical tax rates.
- Special Notices — CDTFA special notices are issued whenever there is a change in law, tax rates, or procedures that affect you.
- Frequently Asked Questions for Used Vehicle Dealers — A resource containing answers and information on frequently asked questions for used vehicle dealers.
- CDTFA Online Services — Learn about the online services CDTFA offers.
- Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
- CDTFA Field Offices — A comprehensive listing of all CDTFA offices and contact information.
- Get It In Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Contact Us — A listing of CDTFA contacts for your questions and concerns.
- Internal Revenue Service (IRS) Guide for New Vehicle Dealership — An IRS guide that provides insight to issues unique to new vehicle dealerships.
- Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.