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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 580.0316
(a) Generally
580.0316 Removable Camper on Pickup Truck. When a pickup truck and a removable camper are purchased from an individual, the value of the camper is excluded from measure of use tax because Vehicle Code section 243 excludes from the definition of "vehicle" any camper having one axle. 4/11/91.