Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0292

(c) Shipments from California to Points Outside State

(1) Generally

325.0292 California Base Plate with Prorate License. In California, a vehicle (or trailer) used in interstate transportation may be "base titled" in California if a prorated license and registration fee is paid to those states where the vehicle is operated and those other states maintain Uniform Vehicle Registration Proration and Reciprocity agreements with California. Thus, where an interstate vehicle is base titled in California, copies of a California base plate with a prorate license (along with a complete section 6388.5 affidavit signed by the purchaser) will be accepted as part of the proof necessary to establish the exemption from sales tax set forth in section 6388.5 situations. This means that if the retailer of the trailer (unladen weight in excess of 6,000 pounds) takes, in good faith, from its customer a timely, completed, and signed section 6388.5 affidavit with written evidence of a California base plate with prorate licenses, sales tax does not apply on the retailer's sales of the trailer to the customer. 6/14/95.