{"id":13555,"date":"2020-04-15T15:23:07","date_gmt":"2020-04-15T22:23:07","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/definitions\/"},"modified":"2024-05-01T15:47:10","modified_gmt":"2024-05-01T22:47:10","slug":"definitions","status":"publish","type":"dmv_handbook","link":"https:\/\/www.dmv.ca.gov\/portal\/es\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/definitions\/","title":{"rendered":"4.020 Definitions"},"content":{"rendered":"<p><strong>Allocation or Situs County and City<\/strong>\u2014County and city, other than the residence county and city, where the vehicle\/vessel is principally used or kept.<\/p>\n\n\n\n<p><strong>Application for Registration<\/strong>\u2014The original California registration application for any vehicle\/vessel.<\/p>\n\n\n\n<p><strong>Application for Transfer<\/strong>\u2014An application for transfer of the:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registered owner of a vehicle\/vessel presently registered in California on a regular registration basis. For vehicles, this includes conversion from a no title issued (goldenrod) basis.<\/li>\n\n\n\n<li>Apportioned registration basis where the transferee is applying for full California registration. <\/li>\n<\/ul>\n\n\n\n<p><strong>Date of Purchase\/Date of Sale<\/strong>\u2014The date on which the seller, for consideration, surrenders physical possession of the vehicle\/vessel to the buyer or the buyer\u2019s agent.<\/p>\n\n\n\n<p><strong>In this State\/In the State<\/strong>\u2014Within the jurisdiction of California. <\/p>\n\n\n\n<p><strong>Person<\/strong>\u2014Includes any:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Individual, firm, co-partnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate, the United States, this state, any county, city and county, municipality, or district.<\/li>\n\n\n\n<li>Other political subdivision of the state.<\/li>\n\n\n\n<li>Group or combination acting as a unit.<\/li>\n<\/ul>\n\n\n\n<p><strong>Residence County<\/strong>\u2014The address reflected on or by DMV records unless the owner establishes to DMV\u2019s satisfaction that the place of residence is otherwise (CR&amp;TC \u00a711108).<\/p>\n\n\n\n<p><strong>Retail Sale\/Sale at Retail<\/strong>\u2014Any transfer for consideration of the registered ownership of a vehicle or vessel to any person other than a bona fide dealer or dismantler.<\/p>\n\n\n\n<p><strong>Retailer<\/strong>\u2014Any person, other than a dealer or dismantler, making a retail sale of any vehicle or vessel required to be registered under the <a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/codesTOCSelected.xhtml?tocCode=VEH&amp;tocTitle=+Vehicle+Code+-+VEH\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Vehicle Code<\/em> (VC)<\/a>.<\/p>\n\n\n\n<p><strong>Sales Price<\/strong>\u2014The total amount paid, as shown on the reverse side of the certificate of title signed by the buyer or a bill of sale. The sales price for a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vehicle\/vessel purchased from a manufacturer, out-of-state dealer, or acquired outside the country <strong>must<\/strong> be the total consideration\/purchase amount in U.S. dollars.<\/li>\n\n\n\n<li>Cab and chassis, cowl and chassis, or chassis only purchased from other than a licensed California dealer or manufacturer <strong>must<\/strong> include the cost of the body, equipment, and other attachments required to complete the vehicle.<\/li>\n<\/ul>\n\n\n\n<p>The sales price includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The value of any trade-in <strong>y<\/strong> manufacturer\u2019s rebate. A rebate is <strong>not<\/strong> deducted from the sales price, even if collected directly from the manufacturer by either the consumer or the dealer.<\/li>\n\n\n\n<li>Transportation charges for shipment from the factory.<\/li>\n\n\n\n<li>Transportation charges for delivery by the seller when title does<strong> not <\/strong>pass to the purchaser until delivery is made.<\/li>\n<\/ul>\n\n\n\n<p>The sales price should <strong>not<\/strong> include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>State and local taxes <strong>or<\/strong> cash discounts such as factory-to-dealer incentives (generally passed on to the selling price, thus reducing the amount subject to tax).<\/li>\n\n\n\n<li>Insurance premiums <strong>or <\/strong>finance charges.<\/li>\n\n\n\n<li>Registration, license, and other related motor vehicle fees, including document fees.<\/li>\n<\/ul>\n\n\n\n<p><strong>Storage<\/strong>\u2014Any keeping or retention of personal property in this state for any purpose except for sale in the regular course of business or for subsequent use solely outside this state.<\/p>\n\n\n\n<p><strong>Use<\/strong>\u2014The exercise of any right or power over a vehicle or vessel incidental to its ownership. Vessel use includes any time the vessel is in <strong>or<\/strong> on the water, whether operated or stored.<\/p>\n\n\n\n<p><strong>Vehicle (VC \u00a7670)<\/strong>\u2014A device by which any person or property may be propelled, moved, or drawn upon a highway. For use tax purposes, this includes an off-highway motor vehicle subject to identification (CR&amp;TC \u00a76272). This does <strong>not<\/strong> include a device moved exclusively by human power or used exclusively upon stationary rails or tracks.<\/p>\n\n\n\n<p><strong>Vessel (VC \u00a79840 and CR&amp;TC \u00a76273)<\/strong>\u2014Includes every description of watercraft used or capable of being used as a means of transportation on water, <strong>except a<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Seaplane on the water.<\/li>\n\n\n\n<li>Watercraft of a type designed to be propelled solely by oars or paddles.<\/li>\n\n\n\n<li>Watercraft eight feet or less in length of a type designed to be propelled by sail.<\/li>\n\n\n\n<li>Watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself.<\/li>\n\n\n\n<li>Floating home designed and built to be used as a stationary waterborne residential dwelling that is tethered to land and with no mode of power. A floating home is dependent on utilities on shore and has a permanent, continuous hookup to a shore-side sewage system.<\/li>\n<\/ul>\n\n\n\n<p>A vessel includes the motor and all integral component parts of the vessel when in use, including property attached to the structure during use necessary for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Navigation and operation of the vessel.<\/li>\n\n\n\n<li>The comfort and convenience of the passengers and crew. <br>(<strong>Examples:<\/strong> Radio\/radar equipment, anchors, lifeboats, built-in bunks, window shades.)<\/li>\n<\/ul>\n\n\n\n<p><strong>Vessel Agent<\/strong>\u2014Any vessel dealer, manufacturer, or registration service authorized by DMV to accept vessel registration applications and fees.<\/p>\n\n\n\n<p><strong>Vessel Broker<\/strong>\u2014See Yacht and Ship Broker.<\/p>\n\n\n\n<p><strong>Vessel Dealer<\/strong>\u2014For purposes of sales and use tax laws, a person holding a seller\u2019s permit issued by CDTFA who is regularly engaged in the business of selling vessels.<\/p>\n\n\n\n<p><strong>Vessel Manufacturer<\/strong>\u2014For purposes of sales and use tax laws, a person holding a permit issued by CDTFA who is regularly engaged in the business of manufacturing and\/or distributing vessels. Vessel\/Trailer Combination\u2014Vessel and boat trailer registration applications submitted at the same time.<\/p>\n\n\n\n<p><strong>Yacht and Ship Broker<\/strong>\u2014A person licensed by the California State Parks Division of Boating and Waterways who, for compensation, negotiates the purchase, sale, or exchange of yachts, but does<strong> not<\/strong> own such yachts.<\/p>","protected":false},"featured_media":0,"parent":13540,"menu_order":5,"template":"","dmv_task":[11],"dmv_functional_page_type":[64],"dmv_handbook_category":[889,595],"class_list":["post-13555","dmv_handbook","type-dmv_handbook","status-publish","hentry","dmv_task-educational","dmv_functional_page_type-informational","dmv_handbook_category-use-tax","dmv_handbook_category-vehicle-industry-reg-procedures-manual"],"featured_image_src":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>4.020 Definitions - California DMV<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dmv.ca.gov\/portal\/es\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/definitions\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"4.020 Definitions - California DMV\" \/>\n<meta property=\"og:description\" content=\"Allocation or Situs County and City\u2014County and city, other than the residence county and city, where the vehicle\/vessel is principally used or kept. 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