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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes > Annotation 710.0022

Uniform Local Sales and Use Tax Annotations

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710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes—Regulation 1802

Annotation 710.0022

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710.0022 Pickup Truck—Section 7205.1. Although pick up trucks are mobile transportation equipment for the purpose of determining the application of tax, for the purposes of allocating the 1% local use tax under section 7205.1, those weighing less than one ton are treated the same as passenger vehicles. 1/11/96.