Revenue and Taxation Code § 6388.5

Current Version

Amended (as amended by Stats. 2020, Ch. 371, Sec. 28) by Stats. 2023, Ch. 427, Sec. 1. (AB 314) Effective October 8, 2023. Repealed as of January 1, 2029, by its own provisions. See later operative version, as amended by Sec. 2 of Stats. 2023, Ch. 427.

(a)Notwithstanding Section 6388, if a new, used, or remanufactured truck or a new, used, or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured outside this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, or whenever a new, used, or remanufactured truck or a new, used,

or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured in this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, there are exempted from the taxes imposed by this part, Part 1.5 (commencing with Section 7200), and Part 1.6 (commencing with Section 7251) the gross receipts from the sale of and the storage, use, or other consumption of the vehicle within the state, if the purchaser or the purchaser’s agent furnishes all of the following to the manufacturer, remanufacturer, or dealer:

(1)(A) Written evidence of an out-of-state license and registration for the vehicle.

(B)If the vehicle is subject to the permanent trailer identification plate program under Section 5014.1 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser’s or lessee’s United States Department of Transportation number or Unified Carrier Registration System filing may be substituted for the written evidence described in subparagraph (A).

(C)If the vehicle is registered under the International Registration Plan pursuant to Section 8052 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser’s or lessee’s United States Department of Transportation

number or Unified Carrier Registration System filing may be substituted for the written evidence described in subparagraph (A).

(2)The purchaser’s affidavit attesting that the purchaser purchased the vehicle from a dealer at a specified location for use exclusively outside this state, or exclusively in interstate or foreign commerce, or both.

(3)The purchaser’s affidavit that the vehicle has been moved or driven to a point outside this state within the appropriate period of either 30 days or 75 days of the date of the delivery of the vehicle to the purchaser.

(b)For the purpose of complying with Section 41, the Legislature declares the following with respect to the extension of the exemption by this section and

the application of this section to the sale of a used trailer or semitrailer:

(1)(A) The goal of this section, as amended by Chapter 226 of the Statutes of 2019 and the act adding this subdivision, is to bring, and continue to bring, parity to the law regulating interstate commerce and to allow commercial trucks to meet the same requirements as commercial trailers that are purchased in the state for use either entirely outside the state or strictly in interstate commerce.

(B)The goal of this section, as amended by the act adding this subdivision, is also to bring parity to the law with respect to used trailers and semitrailers.

(2)The goal of this policy is to increase sales of commercial trucks

and used trailers and semitrailers that have an unladen weight of 6,000 pounds or more that will be used in interstate commerce.

(c)This section shall become inoperative on January 1,

2029, and as of that date is repealed.

Future Version

Amended (as amended by Stats. 2020, Ch. 371, Sec. 29) by Stats. 2023, Ch. 427, Sec. 2. (AB 314) Effective October 8, 2023. Section operative January 1, 2029, by its own provisions.

(a)Notwithstanding Section 6388, if a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured outside this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, or whenever a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds

or more that has been manufactured or remanufactured in this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, there are exempted from the taxes imposed by this part, Part 1.5 (commencing with Section 7200), and Part 1.6 (commencing with Section 7251) the gross receipts from the sale of and the storage, use, or other consumption of the vehicle within the state, if the purchaser or the purchaser’s agent furnishes all of the following to the manufacturer, remanufacturer, or dealer:

(1)(A) Written evidence of an out-of-state license and registration for the vehicle.

(3)The purchaser’s affidavit that the vehicle has been moved or driven to a point outside this

state within the appropriate period of either 30 days or 75 days of the date of the delivery of the vehicle to the purchaser.

(b)This section shall become operative on January 1,

2029.