MOTOR VEHICLE DEALERS
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JULY 2024
Sales and purchases of certain trucks and trailers used out-of-state or in interstate or foreign commerce
This exemption applies to certain new, used, or remanufactured trucks
*
and new, used, or remanufactured trailers
and semi-trailers,
**
with an unladen weight of 6,000 pounds or more, delivered to residents or non-residents in
California, and that are removed from the state within a specified time and thereafter used exclusively in out-of-
state, interstate, or foreign commerce.
***
For this exemption to apply, the following criteria must be met:
1) A truck or trailer that is manufactured or remanufactured outside California must be removed from California
within 30 days from the date of delivery, or a truck or trailer that is manufactured or remanufactured within
California must be removed from California within 75 days from the date of delivery.
2) The purchaser or purchaser’s agent must provide a valid affidavit as described below to the manufacturer,
remanufacturer, or dealer, stating:
a. The name and location of the dealer from whom the truck or trailer was purchased,
b. The name and location of the California dealer, manufacturer, or remanufacturer that delivered the truck or
trailer to the purchaser and the date of delivery,
c. The vehicle was purchased for use exclusively outside California, exclusively in interstate or foreign
commerce, or both,
d. The vehicle was removed from the state within the appropriate time periods provided for in
Regulation 1620.1, subdivision (b)(3)(A)(1), and
e. The date of removal.
3) If the truck or trailer is registered outside this state, the purchaser or purchaser’s agent must also provide the
delivering manufacturer, remanufacturer, or dealer a copy of the current out-of-state license and registration
for the truck or trailer showing the VIN or serial number.
a. Evidence of registration outside California must be submitted to the dealer, manufacturer, or
remanufacturer no later than 60 days after the timely providing of an affidavit described in
Regulation 1620.1, subdivision (b)(3)(A)(3).
4) If the truck or trailer is registered in-state with an apportioned plate under the International Registration Plan
(IRP) or Permanent Trailer Identification (PTI) program, the purchaser or purchaser’s agent must provide the
delivering manufacturer, remanufacturer, or dealer a copy of the federal document assigning or confirming
the purchaser’s or lessee’s United States Department of Transportation (USDOT) number, Federal Maritime
Commission (FMC) number, or a copy of the current United Carrier Registration (UCR) system filing with DMV.
(Descriptions of the IRP, PTI, USDOT, FMC, and UCR programs are included in Regulation 1620.1, subdivision
(a).)
a. Evidence of a USDOT number, FMC number, or UCR filing must be submitted with the affidavit.
b. A purchaser or purchaser’s agent may not use an FMC number if the purchaser has a current USDOT
number.
Purchasers should use CDTFA–837, Affidavit for Section 6388 or 6388.5 Exemption from the California Sales and Use
Tax, or an equivalent affidavit as described above and in Regulation 1620.1, Sales of Certain Vehicles and Trailers for
Use in Interstate or Out-of-State Commerce.
*
Assembly Bill 321 (2019) added “new, used, or remanufactured trucks” as exempt effective September 5, 2019.
**
Assembly Bill 314 (2023) added “used trailers and semi-trailers” as exempt effective October 8, 2023, and extended
the sunset date for both broadened exemptions until January 1, 2029.
***
New, used, or remanufactured trucks sold or purchased prior to September 5, 2019, and used trailers and semi-
trailers sold or purchased prior to October 8, 2023, are not eligible for exemption.