California Revenue and Taxation Code

§ 6388.5

RTC § 6388.5 Effective Oct 8, 2023Div. 2 · Part 1 · Ch. 4 · Art. 2

Statute text

(a)Notwithstanding Section 6388, if a new, used, or remanufactured truck or a new, used, or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured outside this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, or whenever a new, used, or remanufactured truck or a new, used, or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured in this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, there are exempted from the taxes imposed by this part, Part 1.5 (commencing with Section 7200), and Part 1.6 (commencing with Section 7251) the gross receipts from the sale of and the storage, use, or other consumption of the vehicle within the state, if the purchaser or the purchaser’s agent furnishes all of the following to the manufacturer, remanufacturer, or dealer:

(1)(A) Written evidence of an out-of-state license and registration for the vehicle.

(B)If the vehicle is subject to the permanent trailer identification plate program under Section 5014.1 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser’s or lessee’s United States Department of Transportation number or Unified Carrier Registration System filing may be substituted for the written evidence described in subparagraph (A).

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Legislative history

Amended (as amended by Stats. 2020, Ch. 371, Sec. 28) by Stats. 2023, Ch. 427, Sec. 1. (AB 314) Effective October 8, 2023. Repealed as of January 1, 2029, by its own provisions. See later operative version, as amended by Sec. 2 of Stats. 2023, Ch. 427.