Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS
Article 1. General Exemptions
6369.4. Vehicles for physically handicapped persons. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of items and materials when used to modify a vehicle for physically handicapped persons.
(b) In the case of the sale of a modified vehicle described in subdivision (a) to a disabled person who is eligible to be issued a distinguishing license plate or placard for parking purposes pursuant to Section 22511.5 of the Vehicle Code, there are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption attributable to that portion of the vehicle which has been modified for physically handicapped persons.
(c) For purposes of this section, on and after July 1, 2020, and before July 1, 2030, "physically handicapped persons" shall include eligible persons with a severe burn injury, as those terms are defined in Section 3901(1) of Title 38 of the United States Code.
History—Added by Stats. 1978, Ch. 959, operative January 1, 1979. Stats. 1987, Ch. 1471, in effect September 30, 1987, operative January 1, 1988, added "(a)" before first paragraph, added subdivision (b). Stats. 2019, Ch. 317, (AB 1257) effective September 20, 2019, added subdivision (c).