2017 sales & use tax guide for california car dealers

SALES & USE TAX COLLECTION & REPORTING

Becoming a licensed california used car dealer

requires adherence to the state board of equalization sales & use tax rules.

Tax exempt vehicle sales require precise documentation.

Retail used vehicle sales require sales tax collected

to match the rate from the buyers county of residence.

Electronic reporting is mandated in 30, 90 or 360 day cycles.

State Board of Equalization Online Tutorial Training