Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
6012.3. Car Buyer's Bill of Rights; used vehicles. For purposes of this part, "gross receipts" and "sales price" do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code.
History—Added by Stats. 2005, Ch. 128 (AB 68), in effect January 1, 2006, but operative July 1, 2006.