California CDTFA Adopts Regulations on Sales of Vehicles for Interstate, Foreign Commerce

The California Department of Tax and Fee Administration (CDTFA) adopted regulations addressing sales of vehicles to non-California residents for use out-of-state and sales of vehicles for use exclusively out-of-state or in interstate or foreign commerce. The regulations define relevant terms, specify the application of and exemptions to taxes for the sale, storage, use, or other consumption of vehicles, and implement tax exemption requirements under the Revenue and Taxation Code. The regulations take effect July 1. [Cal. Dep’t of Tax & Fee Admin., Reg. Sections 1620.1, 1620.15, 05/29/26 Cal. Reg. Notice Reg.]