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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 580.0460
(b) Local Deliveries to Nonresidents for Out-of-State Use
580.0460 "House Cars." "House cars" specifically included within the definition of the term "passenger vehicle" in section 465 of the Vehicle Code are not vehicles of a type included within section 6388. Accordingly, this section is without application to sales of house cars. 9/13/66.