Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions
Article 1. General Exemptions
6367. Occasional sales. There are exempted from the taxes imposed by this part the gross receipts from occasional sales of tangible personal property and the storage, use, or other consumption in this state of tangible personal property, the transfer of which to the purchaser is an occasional sale. This exemption does not apply to the gross receipts from the sale of, or to the storage, use, or other consumption in this state of, a mobilehome or commercial coach required to be annually registered under the Health and Safety Code, a vessel or aircraft, as defined in Article 1 (commencing with Section 6271) of Chapter 3.5 of this part, or a vehicle required to be registered under the Vehicle Code or a vehicle required to be identified under Division 16.5 (commencing with Section 38000) of the Vehicle Code or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code. This section shall not preclude the exemption afforded under Section 6281.
History—Added by Stats. 1947, p. 2030, in effect June 19, 1947. Stats. 1965, p. 5451, operative August 1, 1965, added second sentence. Stats. 1972, Ch. 973, in effect August 16, 1972, added "(commencing with Section 6271)" and "or a vehicle required to be identified under Division 16.5 (commencing with Section 38000) of the Vehicle Code." to the second sentence. Stats. 1982, Ch. 1589, in effect January 1, 1983, added "a mobilehome … Safety Code," before "a vessel" in the second sentence. Stats. 2000, Ch. 861 (SB 2084), in effect September 29, 2000, added "of the Vehicle … Section 5014.1" after "Section 38000)" in the second sentence.
Note.—See annotations following Section 6006.5.