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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
V
580.0000 Vehicles
Annotation 580.0160
(a) Generally
580.0160 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. Where a licensed California dealer makes a "courtesy delivery" of a motor vehicle pursuant to a retail sale made by a person who is not a licensed California dealer, and the sale and registration is reported to the Department of Motor Vehicles on the Dealer's Report of Sale form, the dealer will be liable for sales tax measured by the retail selling price of the vehicle. 7/17/64.