CA Sales Tax February 01, 2001, 07:03:36 pm Yahoo Message Number: 1826Go to earlier posts # 1299, 1301, 1302 and 1397 for other comments.Chris
CA Sales Tax Reply #1 – February 02, 2001, 07:45:14 am Yahoo Message Number: 1830To add to the earlier posts on this subject look at #1315. Based on that post I requested a copy of the Dept of Equalizations letter. Here's what I received: Subject: RE: Lazy Daze Pick-Up Date: Thu, 30 Nov 2000 17:21:48 -0800 From: "Peter A. Reed" reed@...> To: "T Tiede" tomtiede@...>In your E-mail inquiry you ask if you can purchase a motorhome, as an Oregon resident, and avoid paying California use tax on your purchase.Regulation 1610(e) generally states that you are not required to pay California use tax if you purchase a vehicle and first take possession of it outside California. The vehicle must be operated out of the state for more than 90 days before returning. In calculating the 90 day period do not include any time the vehicle was in storage for shipment or in the possession of a shipping agent for shipment to California.If the vehicle is first operated outside California but enters the state within the 90 day period, it may still be exempt from use tax if during the first six months of operation, beginning with the first date of entry, it is used outside California more than fifty percent of the time, measured in days. Thus, driving through California on your way home to Oregon would not make your purchase taxable provided the six month principal use test is met.The motor vehicle dealer is not required to report tax on a vehicle that is sold and delivered for use outside California. The vehicle must be shipped by the retailer, or facilities operated by the retailer, or delivered by the retailer to a common carrier for shipment to the out-of-state point. Proper supporting documentation of the sale must be obtained and retained. This documentation includes: evidence of the customer's out-of-state address, documents supporting the delivery and a statement signed by the delivery person and the purchaser certifying delivery of the vehicle to an out-of-state location. Forms BT-447 and BT-448, which can be ordered from the Board can be used for this purpose.The common carrier can be hired by either the purchaser or the motor vehicle dealer. However, the vehicle must be delivered by the dealer to the carrier.I hope this information is helpful. If you have additional questions regarding this or any other sales or use tax matter please feel free to write or call our information line at (800) 400-7115. You may also visit our website at www.boe.ca.gov
CA Sales Tax Reply #2 – February 02, 2001, 03:52:47 pm Yahoo Message Number: 1837Thanks for the posting giving the Califonria Board Of Equalization verbatim on getting our Lazy Daze's delivered out of California's high sales tax region.I particularly appreciate knowing the rules about coming back into CA as a tourist during the early life of the coach.After you get your new-coach briefing at Lazy Daze, the licensed carrier gets the keys and takes you to a Nevada or Arizona airport where s/he can fly back home. Las Vegas is "handy," and is only a few hours away. Others have reported that the ICC-licensed drivers are respectful of your new driveline and will vary the speed and go easy on the brakes during the trip.Once in LV, the forms mentioned in gogolf96's post must be notarized, and you are free!bob phillips