Laws, Regulations and Annotations

Search

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 580.0231

(a) Generally


580.0231 Low-Emission Motor Vehicles and Retrofit Devices. The exemption authorized by section 6356.5 applies to only two situations: The incremental cost of a NEW low-emission motor vehicle and the cost of the device itself when sold to a consumer who converts his own vehicle, or to a retailer who sells and installs it on the consumer's vehicle. The exemption does not apply to the subsequent sale of a used car that originally qualified for the new car low-emission exemption, nor to a used vehicle purchased by the retrofit device company, retrofitted and then sold. Neither of these qualify as the sale of a retrofit device per se. 4/10/92.