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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > V > 585.0000 Vehicles, Vessels, and Aircraft > Annotation 585.0060

Sales and Use Tax Annotations


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V

585.0000 Vehicles, Vessels, and Aircraft—Regulation 1610

Annotation 585.0060

(a) Generally

585.0060 House Trailer. A house trailer located on an Air Force base in California is not required to be registered in California and is, therefore, not subject to use tax when sold as long as the house trailer remains on government property and is not used on public highways. 4/11/69.