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VIRP 4.000: Introduction ( VC §§4000(d), 4300.5, 5600, 9928, and 38211 and CR&TC §§6275, 6291, and 6294)

Use Tax

Executive Summary

California DMV VIRP section 4.000 (Introduction ( VC §§4000(d), 4300.5, 5600, 9928, and 38211 and CR&TC §§6275, 6291, and 6294)) covers use tax is collected on original registration and transfer applications for vehicles/vessels purchased from someone other than a licensed California dealer,. Use tax rates vary by county and city. Part of Use Tax. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.

Key Takeaways

  • Use tax is collected on original registration and transfer applications for vehicles/vessels purchased from someone other than a licensed California dealer,….
  • Use tax rates vary by county and city.
  • The use tax rate is the same rate as for sales tax and is determined by the address where the vehicle is registered or the vessel is moored.
  • Special District taxes are taxes that apply to the registered owner’s county and/or city where they reside or the situs county and city.
  • Refer to Appendix 1A for use tax rates.

Important Facts

Manual section
4.000
Chapter
Use Tax
Manual text
Verbatim DMV VIRP source below the overview