Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS
Article 3. Exemptions from Use Tax
6410. Trailers and semitrailers. The storage, use, or other consumption in this state of new or used trailers or semitrailers which involves the moving or operation laden of those trailers or semitrailers in accordance with a one-trip permit issued pursuant to Section 4003.5 of the Vehicle Code is exempted from the use tax.
History—Added by Stats. 1986, Ch. 715, effective September 15, 1986.