When a dealer makes an out -of – state sale it is exempt from tax as long as:
- The title transfers to the purchaser outside of California.
- The vehicle is out – of – state 90 days or >50% of 180 days after sale. The dealer maintains out – of – state evidence of registration.
- The dealer has documents which support out – of – state delivery.
- * We suggest you collect tax and reimburse buyer to be safe.
When a dealer makes an out -of – country sale it is exempt from tax as long as: The purchaser must obtain a DMV one way permit.
- The vehicle must be shipped or delivered outside the US within 30 days. The dealer must retain evidence of out – of – country delivery.
If the dealer completes an exempt sale and these conditions are not met the purchase price is taxed.
