CA DMV
VIRP Manual
Executive Summary
California DMV VIRP section 4.035 (Transactions Not Subject to Use Tax) covers there are two general types of transactions not subject to use tax, those not considered to be a retail sale and retail sales exempted from payment of use tax. Transactions Not Considered a Retail Sale—The following transactions are not subject to use tax: Court Orders—Transfer of a vehicle/vessel made pursuant to any…. Part of Use Tax. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.
Key Takeaways
- There are two general types of transactions not subject to use tax, those not considered to be a retail sale and retail sales exempted from payment of use tax.
- Transactions Not Considered a Retail Sale—The following transactions are not subject to use tax: Court Orders—Transfer of a vehicle/vessel made pursuant to any….
- Dealer or Dismantler Vehicles—Transfer or original registration of a vehicle to a licensed dealer or dismantler, whether or not the vehicle is purchased for….
- The application must contain the dealer or dismantler occupational license (OL) number issued to the applicant by DMV.
- Dealer Out of State—Transfer of title into an out-of-state dealership’s name for a used vehicle purchased at an auto auction when their home state will not….
Important Facts
- Manual section
- 4.035
- Chapter
- Use Tax
- Manual text
- Verbatim DMV VIRP source below the overview