CA DMV
VIRP Manual
Executive Summary
California DMV VIRP section 4.025 (Partial Use Tax Exemption) covers qualified sales and purchases of specified vehicles, including certain leases of new or used equipment, may be eligible for partial use tax exemption. The partial use tax exemption applies to machinery and parts designed primarily for off-highway use. Part of Use Tax. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.
Key Takeaways
- Qualified sales and purchases of specified vehicles, including certain leases of new or used equipment, may be eligible for partial use tax exemption.
- The partial use tax exemption applies to machinery and parts designed primarily for off-highway use.
- Example: All terrain vehicles (ATVs), farm equipment and machinery, agricultural equipment, and special equipment (SE) when used primarily in commercial….
- DMV will not determine eligibility for partial use tax exemption.
- Refer customers to the CDTFA for a determination of partial use tax eligibility.
Important Facts
- Manual section
- 4.025
- Chapter
- Use Tax
- Manual text
- Verbatim DMV VIRP source below the overview