Chapter 3.5. Vehicles, Vessels and Aircraft

Article 1. Definitions

• Ca. Rev. and Tax. Code § 6271 Definitions Govern Construction
• Ca. Rev. and Tax. Code § 6272 "Vehicle" Defined
• Ca. Rev. and Tax. Code § 6273 "Vessel" Defined
• Ca. Rev. and Tax. Code § 6274 "Aircraft" Defined
• Ca. Rev. and Tax. Code § 6275 Retailer
• Ca. Rev. and Tax. Code § 6276.1 "Sales Price" and "Actual Sales Price" Defined
• Ca. Rev. and Tax. Code § 6277 Rebuttable Presumption that Transfer of Vehicle to Lessee By Lessor Was Sale For Resale

Article 2. Special Exemptions

• Ca. Rev. and Tax. Code § 6281 Gross Receipts From Sale Of, and Storage, Use, Or Other Consumption of Mobilehome Or Commercial Coach, Vehicle, Vessel Or Aircraft
• Ca. Rev. and Tax. Code § 6282 Gross Receipts From Sales of Mobilehomes Or Commercial Coaches Or Vehicles
• Ca. Rev. and Tax. Code § 6283 Gross Receipts From Sale of Vehicle, Vessel, Or Aircraft
• Ca. Rev. and Tax. Code § 6284 Inapplicability of Exemptions Provided In Sections 6282 and 6283
• Ca. Rev. and Tax. Code § 6285 Gross Receipts From Sale of and Storage, Use, Or Other Consumption of Mobilehome Or Commercial Coach, Vehicle, Vessel, Or Aircraft

Article 3. Auxiliary Collection Provisions

• Ca. Rev. and Tax. Code § 6291 Use Taxes For Mobilehome Or Commercial Coach, Vehicle, Vessel, Or Aircraft Due and Payable By Purchaser At Time Storage, Use, Or Other Consumption Becomes Taxable
• Ca. Rev. and Tax. Code § 6292 Payment By Purchaser of Vehicle to Department of Housing and Community Development Or Department of Motor Vehicles
• Ca. Rev. and Tax. Code § 6293 Payment By Purchaser of Vehicle to Department of Motor Vehicles
• Ca. Rev. and Tax. Code § 6294 Undocumented Vessel