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VIRP 8.005: Collection of California Sales Tax

Report of Sale – Used Vehicles

Executive Summary

California DMV VIRP section 8.005 (Collection of California Sales Tax) covers california licensed dealers must collect the sales tax due on vehicles sold by the dealership. Completion and submission of the REG 51 on a registration application is an assumption that the tax was collected.Note Sales tax is due if the buyer takes…. Part of Report of Sale – Used Vehicles. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.

Key Takeaways

  • California licensed dealers must collect the sales tax due on vehicles sold by the dealership.
  • Completion and submission of the REG 51 on a registration application is an assumption that the tax was collected.Note Sales tax is due if the buyer takes….
  • Contact the California Department of Tax and Fee Administration at 1-800-400-7115 for additional information.
  • Refer to the “City and County Fees”, Appendix 1A, for sales tax rates.

Important Facts

Manual section
8.005
Chapter
Report of Sale – Used Vehicles
Manual text
Verbatim DMV VIRP source below the overview
VIRP 8.005: Collection of California Sales Tax | California DMV Registration Manual – Tags Clinic