California Code
PART 1 - SALES AND USE TAXES
CHAPTER 3.5 - Vehicles, Vessels and Aircraft

ARTICLE 1 - Definitions

Section 6271. - 6271. Except where the context otherwise requires, the definitions given...

Section 6272. - 6272. “Vehicle” is as defined in Section 670 of the...

Section 6273. - 6273. “Vessel” means any boat, ship, barge, craft, or floating...

Section 6274. - 6274. “Aircraft” means any contrivance designed for powered navigation in...

Section 6275. - 6275. (a) Every person making any retail sale of a...

Section 6276.1. - 6276.1. (a) For purposes of Section 6276, “sales price” of...

Section 6277. - 6277. There shall be a presumption that a transfer of...

ARTICLE 2 - Special Exemptions

Section 6281. - 6281. There are exempted from the taxes imposed by this...

Section 6282. - 6282. There are exempted from the computation of the amount...

Section 6283. - 6283. (a) There are exempted from the computation of the...

Section 6284. - 6284. If a person is engaged in the business of...

Section 6285. - 6285. There are exempted from the taxes imposed by this...

ARTICLE 3 - Auxiliary Collection Provisions

Section 6291. - 6291. Notwithstanding Section 6451, the use taxes imposed by this...

Section 6292. - 6292. (a) Except when the sale is by lease, when...

Section 6293. - 6293. (a) Except when the sale is by lease, when...

Section 6294. - 6294. (a) When an undocumented vessel required to be registered...

Section 6295. - 6295. (a) (1) When a motor vehicle required to be...