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Effective January 1, 2021, Dealers must collect Sales Tax whenever you sell a vehicle to a Consumer and remit this to the DMV (not the CDTFA)*
*California Department of Tax & Fee AdministrationCorrectIncorrect
Dealers must collect Sales Tax whenever you sell a vehicle to a Consumer and remit this to the DMV. Effective January 1, 2021, dealers no longer pay vehicle sales tax to the CDTFA.
What items are taxable?CorrectIncorrect
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