California CDTFA Issues Revised Publication on Application of Use Tax on Vehicles, Vessels

The California Department of Tax and Fee Administration (CDTFA) April 1 issued a revised publication on the application of use tax on vehicles and vessels and examples of vehicle and vessel transfers that aren’t subject to California use tax. The sales and use tax publication includes information on: 1) persons required to pay the tax; 2) a use tax clearance issued by the CDTFA when taxpayers qualify for a specific exemption; 3) provisions applicable to vehicles and vessels transferred to individuals as a gift; 4) vehicles and vessels transferred to a corporation, limited liability company, or partnership, and transferred into ...