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Question 1 of 3
1. Question
Dealers selling less than 300 vehicles per year must pay the sales taxes collected to the DMV when transferring the title into the Buyer’s name.
Dealers selling more than 300 vehicles per year must pay the sales taxes collected to the CDTFA monthly.
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All Dealers must collect Sales or Use Tax whenever they sell a vehicle to a Consumer and report their sales and taxes collected to the CDTFA monthly. As of January 1, 2023:
- Dealers selling less than 300 vehicles per year must pay the sales taxes collected to the DMV when transferring the title into the Buyer’s name.
- Dealers selling more than 300 vehicles per year must pay the sales taxes collected to the CDTFA monthly.
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Question 2 of 3
2. Question
What items are taxable?
CorrectIncorrectHint
Taxable portions of the Conditional Sales Contract include:
- The selling price of the vehicle
- Accessories installed, not included in vehicle price (parts and labor)
- The labor portion of the Smog Fee
- Document Preparation Service Fee
Non-taxable items of the Conditional Sales Contract include:
- DMV fees (license & registration)
- California State Smog Certificate fee
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Question 3 of 3
3. Question
Sales to Out-of-State Purchasers are generally DMV fees and Sales Tax exempt if there is proof the delivery did occur outside of California. If the Buyer comes to California to pick up their vehicle, you must collect Sales Tax from the Buyer.
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