California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 11 - Interstate and Foreign Commerce › Appendix - Appendix

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Page 1 (Front)
AFFIDAVIT FOR SECTION
					 6388 OR
					 6388.5 EXEMPTION FROM CALIFORNIA
					 SALES AND USE TAX
Revenue and Taxation Code (RTC) sections
					 6388 and
					 6388.5 provide exemptions from the
					 taxes imposed on the sale, storage, use, or other consumption of certain new
					 and remanufactured vehicles and trailers. The RTC section
					 6388 exemption applies to the sale
					 or use of certain new or remanufactured vehicles. The RTC section
					 6388.5 exemption applies to the
					 sale or use of certain new or remanufactured trailers. Additional information
					 about these exemptions and additional requirements to meet these exemptions is
					 available on the back of this form and in Regulation 1620.1,
Sales of
					 Certain Vehicles and Trailers for Use in Interstate or Out-of-State
					 Commerce.
CHECK AND/OR FILL IN ALL APPROPRIATE BOXES AND BLANKS
					 BELOW
I have purchased a vehicle or trailer the sale and use of
					 which is exempt from California sales and use tax per section []6388
					 []6388.5.
Vehicle or Trailer Information:
The vehicle is a []truck, []truck tractor, []trailer,
					 []semitrailer, []trailer coach, or []auxiliary dolly, described as:
MAKE & MODEL
VIN/SERIAL
							 NO.
YEAR
PURCHASE PRICE
UNLADEN WEIGHT
MANUFACTURER/REMANUFACTURER
PLACE OF MANUFACTURE/REMANUFACTURE
DATE OF DELIVERY
___________________________
The vehicle or trailer was moved outside California within
					 []30 []75 days of delivery (check one).
Date moved:
Seller and Deliverer of Vehicle or
					 Trailer:
I hereby certify that the vehicle or trailer described
					 above was purchased from ________________________________________(
name
					 of dealer or mfr/remfr.)
located at
					 __________________________________________________(dealer or mfr./remfr.'s
					 address - street, city, state, zip code), and was delivered by
					 ________________________________________(
name of California dealer or
					 mfr/remfr.)
, located at
					 ________________________________________(
California dealer or
					 mfr/remfr.'s address - street, city, state, zip code
)
Leasing and Registration Information:
The vehicle or trailer described above []is []is not being
					 leased. If being leased, name and address of lessee:
___________________________
Vehicle or trailer is licensed or registered in
					 __________________________________________________(
state where
					 registered)
(
If a trailer is registered in California, provide
					 owner's or lessee's USDOT number or FMC number)
Purchaser Information:
The purchaser is a []corporation []limited liability
					 company []partnership []sole proprietor, which []is []is not a resident of
					 California. The vehicle was purchased for use outside California (section
					 6388) or the trailer was purchased
					 for use exclusively outside California or exclusively in interstate and foreign
					 commerce, or both (section
					 6388.5).
If the trailer or
					 vehicle is registered outside California, a copy of the purchaser's or lessor's
					 out-of-state registration, or license and registration, will be provided within
					 60 days from the date of this affidavit. If the trailer is registered in
					 California under the PTI program, a copy of the purchaser's or lessee's USDOT
					 number, FMC number, or current SSRS filing is attached.
I understand that if I do not meet the requisite
					 exemption provisions detailed on the back of this form, I am required by the
					 California Sales and Use Tax Law to report and pay tax, and interest and
					 penalties (if appropriate), directly to the California State Board of
					 Equalization, the tax to be measured by the purchase price of the above listed
					 vehicle or trailer even though I have furnished an affidavit of exemption to
					 the manufacturer, remanufacturer, or dealer.
PURCHASER'S NAME
SIGNATURE OF PURCHASER OR PURCHASER'S
							 AGENT
TITLE
PRINT NAME OF SIGNATOR
PHONE NUMBER (
							 )
DATE
For exemption requirements and instructions on
					 completing this affidavit, please see back of form.
Page 2 (Back)
AFFIDAVIT FOR SECTION
					 6388 OR
					 6388.5 EXEMPTION FROM CALIFORNIA
					 SALES AND USE TAX
SECTION
					 6388 - NEW OR REMANUFACTURED
					 VEHICLES PURCHASED FROM OUT-OF-STATE DEALER
Applies to the sale, storage, use, or other consumption of
					 a new or remanufactured truck, truck tractor, trailer, or semitrailer, with an
					 unladen weight of 6,000 pounds or more, or a trailer coach or auxiliary dolly,
					 purchased from a dealer located
outside
California for use
outside
California, and delivered in California by the
					 manufacturer or remanufacturer to a purchaser who is not a resident of
					 California. The purchaser must
1. Remove the vehicle from this state within 30 days from
					 and after the date of delivery,
2. Provide a valid affidavit to the manufacturer or
					 remanufacturer, that is accepted by such person in good faith, stating:
* The name and location of the out-of-state dealer from
					 whom the vehicle was purchased
* The name and location of the in-state manufacturer or
					 remanufacturer that delivered the vehicle to the purchaser, and the date of
					 delivery
* That the purchaser is not a resident of California
* That the vehicle was purchased for use exclusively
					 outside California
* That the vehicle was removed from this state within 30
					 days of the delivery date, and
* The date of removal
3. Provide evidence of out-of-state vehicle registration
					 (state of registration, license plate number, and VIN or serial number) to the
					 manufacturer or remanufacturer within 60 days of providing the affidavit to the
					 deliverer.
Notwithstanding the forgoing provisions, it is rebuttably
					 presumed that a vehicle registered outside California and apportioned for use
					 within this state is not purchased for use exclusively outside this
					 state.
SECTION
					 6388.5 - NEW OR REMANUFACTURED
					 TRAILERS PURCHASED FOR OUT-OF-STATE OR INTERSTATE COMMERCE USE
Applies to the sale, storage, use, or other consumption of
					 a new or remanufactured trailer or semitrailer with an unladen weight of 6,000
					 pounds or more purchased from a California or non-California dealer that was
					 manufactured or remanufactured either within or without this state for use
					 exclusively outside California or exclusively in interstate or foreign
					 commerce, or both; and delivered by the manufacturer, remanufacturer, or
					 dealer, to the purchaser in California. The purchaser or purchaser's agent
					 must:
1. Remove the trailer from this state within 30 days from
					 and after the date of delivery, if the trailer is manufactured or
					 remanufactured outside California; or remove the trailer from the state within
					 75 days from and after the date of delivery, if the trailer is manufactured or
					 remanufactured within California.
2. If the trailer is registered outside the state, provide
					 the delivering manufacturer, remanufacturer or dealer a copy of the current
					 out-of-state license and registration for the trailer showing the Vehicle
					 Identification Number (VIN) or serial number. Evidence of registration outside
					 California must be submitted to the dealer, manufacturer or remanufacturer no
					 later than 60 days after the timely providing of an affidavit.
3. If the trailer is registered in-state under the PTI
					 program, provide the delivering manufacturer, remanufacturer or dealer a copy
					 of the federal document assigning or confirming the purchaser's or lessee's
					 USDOT number, FMC number, or a copy of the current SSRS filing with the DMV.
					 The purchaser or purchaser's agent may not use the FMC number if the purchaser
					 has a current USDOT number. Evidence of a USDOT number, FMC number, or SSRS
					 filing must be submitted with the affidavit.
4. Provide an affidavit to the manufacturer, remanufacturer
					 or dealer, that is accepted by such person in good faith, stating:
* The name and location of the dealer from whom the trailer
					 was purchased
* The name and location of the California dealer,
					 manufacturer or remanufacturer that delivered the trailer to the
					 purchaser
* That the trailer was purchased for use exclusively
					 outside the state, or exclusively in interstate or foreign commerce, or
					 both
* That the trailer was removed from the state within the
					 appropriate time periods, and
* The date of removal
INSTRUCTIONS
This affidavit must be provided to the entity
					 delivering the vehicle or trailer no later than 30 days from the date the
					 vehicle or trailer is taken outside California.
Fill in all sections and check all appropriate
					 boxes. If the vehicle or trailer was sdd and delivered by the same entity,
					 write "Same" in sections for deliverer.
If a trailer is registered in California under the
					 Permanent Trailer Identification Program (PTI), proof of a United States
					 Department of Transportation (USDOT) number, Federal Maritime Commission (FMC)
					 number, or current Single State Registration System (SSRS) filing must be
					 attached to the affidavit.
If a vehicle or trailer is registered outside California,
					 proof of out-of-state registration that includes the vehicle or trailer VIN or
					 serial number must be furnished to the deliverer of the vehicle or trailer no
					 later than 60 days after the purchaser provides the affidavit to the
					 deliverer.
For transactions that include the purchase of more than one
					 vehicle or trailer, you need not file a separate affidavit for each vehicle or
					 trailer, but may instead append a list of the vehicles or trailers included in
					 the transaction, identifying each one by a vehicle identification number (VIN)
					 or serial number. You must, however, report the date each vehicle or trailer
					 was removed from the state and provide copies of current out-of-state license
					 and registration documents or USDOT number, FMC number, or SSRS filing
					 applicable to each vehicle or trailer, as required.
Persons, who purchase a vehicle or trailer for the purpose
					 of leasing it, qualify for the exemption if the lessee meets the respective
					 exemption criteria summarized above. A lessor must provide the name and address
					 of the lessee. On leases of trailers that qualify for PTI registration, the
					 lessor must provide the lessee's USDOT number, FMC number, or current SSRS
					 filing. For all other leases, the lessor must provide proof of out-of-state
					 registration.
If you have questions about these exemptions or completion
					 of the affidavit, please call (800) 400-7115.