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 › Section 1620.1 - Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions
(1) Permanent Trailer
				  Identification (PTI) Program. A registration program for commercial trailers as
				  defined in Vehicle Code section
				  5014.1
				  administered by the Department of Motor Vehicles (DMV). Assessments made
				  pursuant to the PTI program constitute a flat fee and are not based on the
				  weight of a commercial trailer subject to the PTI program. In lieu of annual
				  registration, DMV assesses a service fee every five (5) years.
(2) Purchaser's Agent. For purposes of this
				  regulation, a purchaser's agent means a person authorized by the purchaser of a
				  trailer to act on the purchaser's behalf in providing an exemption certificate
				  from the sales or use tax to the seller of the trailer. To establish that a
				  particular person is acting as the purchaser's agent, the purchaser must:
1) clearly disclose in writing to the seller
				  the purchaser's intent to use an agent in the transaction, including the name
				  of the purchaser's agent, and
2)
				  obtain and retain, prior to the use of the agent, written evidence of the
				  agent's status with the purchaser. An agent may include a registration service
				  company engaged by either the purchaser or dealer who sells trailers. A dealer,
				  manufacturer or remanufacturer may not act as the purchaser's agent with
				  respect to a trailer that it sells or delivers to a
				  purchaser.
(3)
				  Remanufacturer and Remanufactured Vehicles. A remanufacturer of vehicles or
				  trailers means a person who is licensed by the DMV pursuant to Vehicle Code
				  section
				  507.8. A
				  remanufactured vehicle means a vehicle constructed by a remanufacturer and
				  meeting the criteria of Vehicle Code section
				  507.5. A
				  vehicle purchased from an out-of-state company will qualify as a remanufactured
				  vehicle if the out-of-state company is licensed as a remanufacturer by the
				  appropriate governmental agency in that state and the vehicle meets the
				  criteria established by that state for a remanufactured vehicle. The sale of a
				  used vehicle or trailer alone does not qualify as a sale of a remanufactured
				  vehicle unless the vehicle or trailer otherwise qualifies as a remanufactured
				  vehicle or trailer pursuant to applicable state laws.
(4) Single State Registration System (SSRS).
				  A federally regulated program under which states monitor a motor carrier's
				  compliance with federal registration and insurance requirements. Motor carriers
				  generally must register with the state in which they have their principal place
				  of business. In California, the program is administered by the DMV and covers
				  only motor carriers of property. Compliance with the SSRS program requires
				  eligible motor carriers to register annually with the DMV, report the number of
				  vehicles operating in other states participating in the SSRS program, and to
				  pay the requisite fees. "Vehicles" for purposes of SSRS registration means only
				  self-propelled units and not trailers. SSRS filings do not identify individual
				  vehicles.
(5) Trailer. For purposes
				  of this regulation, trailer means a new or remanufactured trailer or
				  semi-trailer with an unladen weight of 6,000 pounds or more. Any vehicle not
				  designed for carrying persons or property on its own structure, such as an
				  auxiliary dolly, does not qualify as a trailer for purposes of this regulation.
				  Qualified trailers may be manufactured or remanufactured either inside or
				  outside this state.
(6) United
				  States Department of Transportation (USDOT) Number. A number issued by the
				  Federal Motor Carrier Safety Administration (FMCSA) to any motor carrier
				  located in the United States that is engaged in the transportation of property
				  in interstate or foreign commerce. A USDOT number is assigned to a motor
				  carrier and not to the motor carrier's individual vehicles.
(7) United States -- Federal Maritime
				  Commission (FMC) Number. A number issued by the Federal Maritime Commission to
				  entities operating as common carriers in U.S. foreign commerce. An FMC number
				  is assigned to an ocean carrier and to the ocean carrier's individual
				  trailers.
(8) Vehicle. For purposes
				  of this regulation, the term vehicle means a new or remanufactured truck, truck
				  tractor, semitrailer, or trailer with an unladen weight of 6,000 pounds or
				  more; or a new or remanufactured trailer coach, or auxiliary dolly,
				  manufactured or remanufactured in this state and purchased from an out-of-state
				  dealer for delivery in this state.