6281. There are exempted from the taxes imposed by this part the
gross receipts from the sale of, and the storage, use, or other
consumption in this state of, a mobilehome or commercial coach
required to be annually registered under the Health and Safety Code,
or a vehicle required to be registered under the Vehicle Code or
subject to identification under Division 16.5 (commencing with
Section 38000) of the Vehicle Code, or a vessel or aircraft, when
such property is included in any transfer of all or substantially all
the property held or used in the course of business activities of
the person selling the property and when after such transfer the real
or ultimate ownership of such property is substantially similar to
that which existed before such transfer. For the purposes of this
section, stockholders, bondholders, partners, or other persons
holding an interest in a corporation or other entity are regarded as
having the "real or ultimate ownership" of the property of that
corporation or other entity.
6282. There are exempted from the computation of the amount of the
sales tax the gross receipts from sales of mobilehomes or commercial
coaches required to be annually registered under the Health and
Safety Code or vehicles required to be registered under the Vehicle
Code when the retailer is other than a person licensed or
certificated pursuant to the Health and Safety Code or the Vehicle
Code as a manufacturer, remanufacturer, dealer, dismantler, or
lessor-retailer, subject to Section 11615.5 of the Vehicle Code.
This exemption does not extend to the rentals payable under a
lease of tangible personal property.
6283. (a) There are exempted from the computation of the amount of
the sales tax the gross receipts from the sale in this state of a
vehicle subject to identification under Division 16.5 (commencing
with Section 38000) of the Vehicle Code or of a vessel or of an
aircraft when the retailer is other than a person required to hold a
seller's permit pursuant to Article 2 (commencing with Section 6066)
of Chapter 2 by reason of the number, scope, and character of his or
her sales of those vehicles, vessels, or of aircraft, as the case may
be.
(b) The exemption provided in subdivision (a) shall not apply to
either of the following:
(1) Any sale of a vehicle required to be identified under Division
16.5 (commencing with Section 38000) of the Vehicle Code when the
retailer is a person licensed or certificated pursuant to the Vehicle
Code as a manufacturer, remanufacturer, dealer, or dismantler.
(2) Any sale of a vessel or an aircraft when a broker arranges the
sale between two private parties and the broker collects sales tax
reimbursement on the transaction.
6284. If a person is engaged in the business of selling vehicles,
mobilehomes, commercial coaches, vessels or aircraft he or she shall
not be excused from the requirements of Article 2 (commencing with
Section 6066) of Chapter 2 of this part, by reason of the exemptions
provided in Sections 6282 and 6283.
6285. There are exempted from the taxes imposed by this part the
gross receipts from the sale of and the storage, use, or other
consumption in this state of a mobilehome or commercial coach
required to be registered annually under the Health and Safety Code,
or of a vehicle required to be registered under the Vehicle Code, or
of a vehicle subject to identification under Division 16.5
(commencing with Section 38000) of the Vehicle Code, or a vehicle
that qualifies under the permanent trailer identification plate
program pursuant to subdivision (a) of Section 5014.1 of the Vehicle
Code, or of a vessel or an aircraft, when either of the following
occurs:
(a) The person selling the property is either the parent,
grandparent, child, grandchild, or spouse, or the brother or sister
if the sale between that brother or sister is between two minors
related by blood or adoption, of the purchaser, and the person
selling is not engaged in the business of selling the type of
property for which the exemption is claimed.
(b) The sale is to a revocable trust in which all of the following
occur:
(1) The seller has an unrestricted power to revoke the trust.
(2) The sale does not result in any change in the beneficial
ownership of the property.
(3) The trust provides that upon revocation the property will
revert wholly to the seller.
(4) The only consideration for the sale is the assumption by the
trust of an existing loan for which the tangible personal property
being transferred is the sole collateral for the assumed loan.
6281. There are exempted from the taxes imposed by this part the
gross receipts from the sale of, and the storage, use, or other
consumption in this state of, a mobilehome or commercial coach
required to be annually registered under the Health and Safety Code,
or a vehicle required to be registered under the Vehicle Code or
subject to identification under Division 16.5 (commencing with
Section 38000) of the Vehicle Code, or a vessel or aircraft, when
such property is included in any transfer of all or substantially all
the property held or used in the course of business activities of
the person selling the property and when after such transfer the real
or ultimate ownership of such property is substantially similar to
that which existed before such transfer. For the purposes of this
section, stockholders, bondholders, partners, or other persons
holding an interest in a corporation or other entity are regarded as
having the "real or ultimate ownership" of the property of that
corporation or other entity.
6282. There are exempted from the computation of the amount of the
sales tax the gross receipts from sales of mobilehomes or commercial
coaches required to be annually registered under the Health and
Safety Code or vehicles required to be registered under the Vehicle
Code when the retailer is other than a person licensed or
certificated pursuant to the Health and Safety Code or the Vehicle
Code as a manufacturer, remanufacturer, dealer, dismantler, or
lessor-retailer, subject to Section 11615.5 of the Vehicle Code.
This exemption does not extend to the rentals payable under a
lease of tangible personal property.
6283. (a) There are exempted from the computation of the amount of
the sales tax the gross receipts from the sale in this state of a
vehicle subject to identification under Division 16.5 (commencing
with Section 38000) of the Vehicle Code or of a vessel or of an
aircraft when the retailer is other than a person required to hold a
seller's permit pursuant to Article 2 (commencing with Section 6066)
of Chapter 2 by reason of the number, scope, and character of his or
her sales of those vehicles, vessels, or of aircraft, as the case may
be.
(b) The exemption provided in subdivision (a) shall not apply to
either of the following:
(1) Any sale of a vehicle required to be identified under Division
16.5 (commencing with Section 38000) of the Vehicle Code when the
retailer is a person licensed or certificated pursuant to the Vehicle
Code as a manufacturer, remanufacturer, dealer, or dismantler.
(2) Any sale of a vessel or an aircraft when a broker arranges the
sale between two private parties and the broker collects sales tax
reimbursement on the transaction.
6284. If a person is engaged in the business of selling vehicles,
mobilehomes, commercial coaches, vessels or aircraft he or she shall
not be excused from the requirements of Article 2 (commencing with
Section 6066) of Chapter 2 of this part, by reason of the exemptions
provided in Sections 6282 and 6283.
6285. There are exempted from the taxes imposed by this part the
gross receipts from the sale of and the storage, use, or other
consumption in this state of a mobilehome or commercial coach
required to be registered annually under the Health and Safety Code,
or of a vehicle required to be registered under the Vehicle Code, or
of a vehicle subject to identification under Division 16.5
(commencing with Section 38000) of the Vehicle Code, or a vehicle
that qualifies under the permanent trailer identification plate
program pursuant to subdivision (a) of Section 5014.1 of the Vehicle
Code, or of a vessel or an aircraft, when either of the following
occurs:
(a) The person selling the property is either the parent,
grandparent, child, grandchild, or spouse, or the brother or sister
if the sale between that brother or sister is between two minors
related by blood or adoption, of the purchaser, and the person
selling is not engaged in the business of selling the type of
property for which the exemption is claimed.
(b) The sale is to a revocable trust in which all of the following
occur:
(1) The seller has an unrestricted power to revoke the trust.
(2) The sale does not result in any change in the beneficial
ownership of the property.
(3) The trust provides that upon revocation the property will
revert wholly to the seller.
(4) The only consideration for the sale is the assumption by the
trust of an existing loan for which the tangible personal property
being transferred is the sole collateral for the assumed loan.
6281. There are exempted from the taxes imposed by this part the
gross receipts from the sale of, and the storage, use, or other
consumption in this state of, a mobilehome or commercial coach
required to be annually registered under the Health and Safety Code,
or a vehicle required to be registered under the Vehicle Code or
subject to identification under Division 16.5 (commencing with
Section 38000) of the Vehicle Code, or a vessel or aircraft, when
such property is included in any transfer of all or substantially all
the property held or used in the course of business activities of
the person selling the property and when after such transfer the real
or ultimate ownership of such property is substantially similar to
that which existed before such transfer. For the purposes of this
section, stockholders, bondholders, partners, or other persons
holding an interest in a corporation or other entity are regarded as
having the "real or ultimate ownership" of the property of that
corporation or other entity.
6282. There are exempted from the computation of the amount of the
sales tax the gross receipts from sales of mobilehomes or commercial
coaches required to be annually registered under the Health and
Safety Code or vehicles required to be registered under the Vehicle
Code when the retailer is other than a person licensed or
certificated pursuant to the Health and Safety Code or the Vehicle
Code as a manufacturer, remanufacturer, dealer, dismantler, or
lessor-retailer, subject to Section 11615.5 of the Vehicle Code.
This exemption does not extend to the rentals payable under a
lease of tangible personal property.
6283. (a) There are exempted from the computation of the amount of
the sales tax the gross receipts from the sale in this state of a
vehicle subject to identification under Division 16.5 (commencing
with Section 38000) of the Vehicle Code or of a vessel or of an
aircraft when the retailer is other than a person required to hold a
seller's permit pursuant to Article 2 (commencing with Section 6066)
of Chapter 2 by reason of the number, scope, and character of his or
her sales of those vehicles, vessels, or of aircraft, as the case may
be.
(b) The exemption provided in subdivision (a) shall not apply to
either of the following:
(1) Any sale of a vehicle required to be identified under Division
16.5 (commencing with Section 38000) of the Vehicle Code when the
retailer is a person licensed or certificated pursuant to the Vehicle
Code as a manufacturer, remanufacturer, dealer, or dismantler.
(2) Any sale of a vessel or an aircraft when a broker arranges the
sale between two private parties and the broker collects sales tax
reimbursement on the transaction.
6284. If a person is engaged in the business of selling vehicles,
mobilehomes, commercial coaches, vessels or aircraft he or she shall
not be excused from the requirements of Article 2 (commencing with
Section 6066) of Chapter 2 of this part, by reason of the exemptions
provided in Sections 6282 and 6283.
6285. There are exempted from the taxes imposed by this part the
gross receipts from the sale of and the storage, use, or other
consumption in this state of a mobilehome or commercial coach
required to be registered annually under the Health and Safety Code,
or of a vehicle required to be registered under the Vehicle Code, or
of a vehicle subject to identification under Division 16.5
(commencing with Section 38000) of the Vehicle Code, or a vehicle
that qualifies under the permanent trailer identification plate
program pursuant to subdivision (a) of Section 5014.1 of the Vehicle
Code, or of a vessel or an aircraft, when either of the following
occurs:
(a) The person selling the property is either the parent,
grandparent, child, grandchild, or spouse, or the brother or sister
if the sale between that brother or sister is between two minors
related by blood or adoption, of the purchaser, and the person
selling is not engaged in the business of selling the type of
property for which the exemption is claimed.
(b) The sale is to a revocable trust in which all of the following
occur:
(1) The seller has an unrestricted power to revoke the trust.
(2) The sale does not result in any change in the beneficial
ownership of the property.
(3) The trust provides that upon revocation the property will
revert wholly to the seller.
(4) The only consideration for the sale is the assumption by the
trust of an existing loan for which the tangible personal property
being transferred is the sole collateral for the assumed loan.
