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California Department of Motor Vehicles
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Revenue and Taxation Code

Vehicle Use Tax Law

6282.1.  Notwithstanding the provisions of Section 6282, the gross receipts from the sale of boat trailers by persons in the business of selling boats or boat trailers are not exempt from the computation of the amount of sales tax.

(Added Ch. 5, Stats. 1966. Effective April 18, 1966. Operative July 1, 1966.)