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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
D
215.0000 Demonstration, Display and Use of Property Held for Resale—Vehicles—Regulation 1669.5
Annotation 215.0400
(a) General
215.0400 New Vehicles. The following uses of new vehicles by dealers are held to constitute demonstration or display:
(1) Short term loan of passenger vehicles to prominent personalities while visiting California, when the loan is for the purpose of drawing attention to the vehicle.
(2) Assigning of vehicles to race tracks for display and use as an official car or pass car, when for the purpose of drawing attention to the vehicle.
(3) Assigning of cars to automotive editors of newspapers and magazines for purpose of writing articles about the cars.
(4) Assignment of cars to various divisions of the manufacturing corporation for demonstration to employees.
The following uses are not within the meaning of demonstration or display:
(1) Assigning cars to recent purchasers of new cars for use while the cars they own are being repaired.
(2) Assigning of cars to motion picture and television studios for personal use of personnel of studios in addition to use in pictures.
(3) Assigning of cars to ski lodges for transportation of skiers.
(4) Assigning cars to professional and college sports teams used for transportation purposes. 8/23/66.