Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Sales And Use Tax Law


Article 3. Exemptions from Use Tax

Section 6410

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.