Francesca Knowles wrote:
There is no sales tax due on purchases of any kind made in California and immediately removed from the State. See this Ca.Gov. link
I am not sure if the wording "purchases of any kind" is correct but if a vehicle is purchased from an out of state dealer and then delivered by the manufacturer to the purchaser who then removes the vehicle from the state.
From Pub 61 pg 10 NEW VEHICLES, OUT-OF-STATE DEALER—The sale of a new truck or trailer with an unladen weight of 6,000 pounds or more, or a new trailer coach or auxiliary dolly, purchased from an out-of-state dealer for use outside California is exempt from sales tax if the property is delivered to the purchaser in California
by the manufacturer, and the purchaser removes such vehicle out of state within 30 days.
Or if from a foreign country and purchased prior to entry into California and then removed by the purchaser to his country. That is the in transit permit for I think $60.00.
If you have a reference to a publication a page number would help. My reference to Pub 52 in my first post here is on page 6
I also do not think that Pub 61 is intended for the general purchaser in California but for those in foreign and domestic carriers truck and aircraft and marine and in general for the commercial sales of those items and as always with exceptions.
Thanks
JimR