Section 1823.5 - Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels(a) In General. This regulation relates to the place of delivery of certain vehicles, aircraft, and undocumented vessels for the purpose of the transactions (sales) tax only. It does not apply to the use tax. Thus, even though the sale of the vehicle, aircraft or undocumented vessel is exempt from transactions (sales) tax under this regulation, the use tax will apply if the property is principally stored, used or otherwise consumed within the district. Beginning January 1, 1988, if the vehicle, aircraft or undocumented vessel is licensed or registered in any district imposing the tax, the retailer is considered as engaged in business in that district and is required to collect the use tax and pay it to the state.(b) Delivery Outside District. For the purposes of the transactions (sales) tax, "delivery to a point outside the district" shall be satisfied: (1) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to chapter 1 (commencing with section 4000) of division 3 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-district address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his principal place of residence, and(2) With respect to commercial vehicles by registration to a place of business outside the district and a declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.(c) Definition--"Commercial Vehicle." For the purposes of this regulation, "commercial vehicle" means a vehicle of a type required to be registered under the Vehicle Code used or maintained for the transportation of persons for hire, compensation, or profit or designed, used, or maintained primarily for the transportation of property. Passenger vehicles which are not used for the transportation of persons for hire, compensation, or profit are not commercial vehicles.(d) Records. Any seller claiming exemption under this regulation must retain in his records the declaration executed in the prescribed form. If the exemption claimed relates to the sale of a vehicle, the seller also must retain in his records a copy of either the Department of Motor Vehicles report of sale or other documentary evidence showing the out-of-district address to which the vehicle is registered.(e) Form of Declaration. The declaration shall be in substantially the following form: (1) For vehicles (other than commercial vehicles), aircraft and undocumented vessels: DECLARATION
(Vehicles, Aircraft, Undocumented Vessels)
I HEREBY CERTIFY THAT:
(1) The (here insert description of vehicle, aircraft or undocumentedvessel giving name of manufacturer and type) purchased from (insertname of seller) will be registered to the following address: ___________________________
___________________________
(2) The above address is outside the (name of district) District.(3) The above address is my principal place of residence (or, in the case of a corporation, principal place of business).(4) The vehicle, aircraft or undocumented vessel when not in use will be kept, garaged, hangared or docked at: ___________________________
___________________________
(5) The vehicle, aircraft or undocumented vessel will be stored, used or otherwise consumed principally outside the (name of district) District. | (6) | [] (a) The purchaser does not hold a California seller's permit. |
| | [] (b) The purchaser holds California seller's permit No. |
| | | __________. (Check applicable box.) |
I understand that this declaration is for the purpose of allowing the above named seller to treat the sale of the above described tangible personal property as exempt from the transactions (sales) tax imposed by the (name of district) District. If the property is principally stored, used or otherwise consumed in that district, the purchaser shall be liable for and pay the use tax.
The foregoing declaration is made under penalty of perjury.
| ___________________________ |
| Purchaser |
| ___________________________ |
| Title |
| ___________________________ |
| Authorized Agent |
________________________________________
Date
(2) For commercial vehicles: DECLARATION
(Commercial Vehicle)
I HEREBY CERTIFY THAT:
(1) The (here insert description of commercial vehicle, giving nameof manufacturer and type) purchased from (insert name of seller) will be registered to the following address: ___________________________
___________________________
(2) The vehicle will be operated from the following address: ___________________________
___________________________
(3) The address from which the vehicle will be operated is outside the (name of district) District.(4) When not in use, the vehicle will be kept or garaged at: ___________________________
___________________________
(5) The vehicle will be stored, used or otherwise consumed principally outside the (name of district) District. | (6) | [] (a) The purchaser does not hold a California seller's permit. |
| | [] (b) The purchaser holds California seller's permit No. |
| | | __________. (Check applicable box.) |
I understand that this declaration is for the purpose of allowing the above named seller to treat the sale of the above described tangible personal property as exempt from the transactions (sales) tax imposed by the (name of district) District. If the property is principally stored, used or otherwise consumed in that district, the purchaser shall be liable for and pay the use tax.
The foregoing declaration is made under penalty of perjury.
| ___________________________ |
| Purchaser |
| ___________________________ |
| Title |
| ___________________________ |
| Authorized Agent |
| Authorized Agent |
________________________________________
Date
Cal. Code Regs. Tit. 18, § 1823.5
1. New section filed 12-16-70; effective thirtieth day thereafter (Register 70, No. 51).
2. Amendment of subsections (a) and (b) filed 5-17-88; operative 6-16-88 (Register 88, No. 21).
3. Amendment of subsection (b) filed 4-28-89; operative 5-28-89 (Register 89, No. 18). Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 7261 and 7262, Revenue and Taxation Code.
1. New section filed 12-16-70; effective thirtieth day thereafter (Register 70, No. 51).
2. Amendment of subsections (a) and (b) filed 5-17-88; operative 6-16-88 (Register 88, No. 21).
3. Amendment of subsection (b) filed 4-28-89; operative 5-28-89 (Register 89, No. 18).