{"id":84040,"date":"2020-12-02T17:58:44","date_gmt":"2020-12-03T01:58:44","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/?page_id=84040"},"modified":"2023-04-25T10:32:51","modified_gmt":"2023-04-25T17:32:51","slug":"ab-85-used-vehicle-dealer-sales-tax-faqs","status":"publish","type":"page","link":"https:\/\/www.dmv.ca.gov\/portal\/es\/important-tax-information-for-used-vehicle-dealers\/ab-85-used-vehicle-dealer-sales-tax-faqs\/","title":{"rendered":"AB 85 &#8211; Used Vehicle Dealer Sales Tax FAQS"},"content":{"rendered":"<div class=\"wp-block-dmv-spacer-block spacer-box\"><\/div>\n\n\n\n<div class=\"wp-block-dmv-columns content-columns colums-1-3-2-3\">\n<div class=\"wp-block-dmv-column col\">\n<p class=\"has-large-font-size\">Used Motor Vehicle Dealers and Motor Vehicle Auction Houses Face New Requirements January 2021 &#8212; <br>Impact of Assembly Bills 85 and 82<\/p>\n\n\n\n<p><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-dmv-column col\">\n<h3 class=\"wp-block-heading\"><strong>Contexto:<\/strong><\/h3>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-what-are-the-new-requirements\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWhat are the new requirements? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-68884\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-68884\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-41362\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-41362\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>On June 29, 2020, the California legislature passed and the Governor signed into law <a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=201920200AB85\">Assembly Bill (AB) 85<\/a> y <a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=201920200AB82\">AB 82<\/a> requiring licensed used vehicle dealers to pay the applicable sales tax on their retail sales of vehicles directly to the Department of Motor Vehicles (DMV) at the same time a vehicle registration application is submitted.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-how-do-these-new-laws-affect-used-motor-vehicle-dealers\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tHow do these new laws affect used motor vehicle dealers?\n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-18231\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-18231\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-70029\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-70029\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Used motor vehicle dealers must pay tax directly to the DMV for retail sales of used vehicles. Additionally, as a result of this new legislation, used vehicle dealers filing frequency with the California Department of Tax and Fee Administration (CDTFA) is being changed to a monthly reporting basis. These dealers will also be required to provide the CDTFA with dealer license numbers and additional sales transaction details with returns.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-do-dealers-who-sell-new-and-used-vehicles-need-to-comply-with-the-new-requirements\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tDo dealers who sell new and used vehicles need to comply with the new requirements? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-43111\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-43111\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-37021\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-37021\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Licensed new vehicle dealers will not be required to pay sales tax directly to the DMV, even if they make retail sales of used vehicles.&nbsp;<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-what-is-considered-a-used-vehicle-in-which-tax-is-required-to-be-paid-to-the-dmv\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWhat is considered a used vehicle in which tax is required to be paid to the DMV? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-33049\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-33049\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-86245\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-86245\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>A used vehicle is a vehicle that has previously been sold, been registered for operation, or has been operated on public roadways.&nbsp; (<em>California Vehicle Code<\/em> section 665).&nbsp; This includes the following types of personal and commercial vehicles:<br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cars<\/li>\n\n\n\n<li>Motorcycles<\/li>\n\n\n\n<li>Trucks<\/li>\n\n\n\n<li>Recreational vehicles \/ motor homes<\/li>\n\n\n\n<li>Trailers<\/li>\n<\/ul>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-are-any-used-vehicles-excluded-from-the-new-requirements\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tAre any used vehicles excluded from the new requirements?\n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-57758\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-57758\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-5022\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-5022\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Vehicles that are not operated on public roads or subject to registration such as off-highway vehicles, vessels, and snowmobiles are not impacted by these new laws.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-how-come-dmv-and-cdtfa-are-making-these-changes\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tHow come DMV and CDTFA are making these changes?\n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-28178\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-28178\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-74122\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-74122\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>The DMV (and CDTFA) implements the law as passed by the legislature and signed by the Governor.&nbsp;<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-dmv-spacer-block spacer-box\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Filing and Reporting Information<\/strong><\/h3>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-when-are-tax-payments-due-to-the-dmv\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWhen are tax payments due to the DMV?\n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-17676\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-17676\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-61663\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-61663\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Tax payments are due to the DMV 30 days from the date the retail sale occurred, and will be paid with the DMV application.&nbsp;<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-how-are-sales-taxes-paid-to-the-dmv\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tHow are sales taxes paid to the DMV?\n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-60461\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-60461\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-40217\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-40217\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Those dealers required to pay sales taxes through DMV, will pay sales tax in the same way DMV transaction fees are paid, either through DMV directly or through a service provider.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-do-used-vehicle-dealers-need-to-file-sales-and-use-tax-returns-with-the-california-department-of-tax-and-fee-administration\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tDo used vehicle dealers need to file sales and use tax returns with the California Department of Tax and Fee Administration? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-35460\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-35460\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-6810\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-6810\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Dealers will continue to timely file returns with the CDTFA, reporting total retail sales of vehicles on Line 1. The dealer\u2019s dealer license number must be provided as well as sales transaction detail with sales and use tax returns beginning January 1, 2021, even if the dealer is not currently required to pay tax to the DMV. Sales transaction detail may be uploaded with the return using a template that will be available on the CDTFA Online Services webpage. &nbsp;If the dealer files paper returns, they will submit sales transaction detail by using a provided schedule included with the return package that is mailed to the dealers.&nbsp; A new line will be added to the return to reflect the amount of tax paid (if any) to the DMV. To use this return line, enter the amount of tax paid to the DMV on the sales transaction detail.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-what-information-is-required-on-the-sales-transaction-detail-included-with-the-sales-and-use-tax-return\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWhat information is required on the sales transaction detail included with the sales and use tax return? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-45807\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-45807\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-30751\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-30751\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Beginning January 1, 2021, requirements include: the vehicle identification number, report of sale number, selling price, and tax and\/or penalty amounts paid to the DMV, for the retail sales of used vehicles, on the sales transaction detail schedule required to be completed with the sales and use tax returns.&nbsp;<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-if-the-due-date-to-pay-the-sales-tax-to-the-dmv-is-missed-can-sales-tax-be-paid-to-cdtfa-along-with-sales-and-use-tax-returns\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tIf the due date to pay the sales tax to the DMV is missed, can sales tax be paid to CDTFA along with sales and use tax returns? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-93753\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-93753\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-26957\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-26957\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Failing to pay tax on the retail sale of a used vehicle directly to the DMV may result in additional penalties and interest accruing if the used vehicle dealer continues to report and pay tax to the CDTFA with the sales and use tax returns.<\/p>\n\n\n\n<p>DMV will assess the tax as part of the registration and transfer fees.&nbsp; If the registration transaction is not started or completed within the required time frames, the transaction will be subject to penalties, including sales tax penalties.&nbsp;&nbsp;<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-why-does-the-filing-frequency-have-to-change\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWhy does the filing frequency have to change? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-42246\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-42246\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-97565\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-97565\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Filing frequency is changing as a result of tax payments being submitted to the DMV within 30 days from the date of the retail sale of a used vehicle.&nbsp; This reporting aligns with the payment to DMV.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-what-if-the-sales-tax-payment-is-sent-directly-to-cdtfa-in-error-what-happens-then\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWhat if the sales tax payment is sent directly to CDTFA in error, what happens then? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-93749\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-93749\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-11208\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-11208\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Any applicable penalties and interest assessed as a result of failing to pay tax directly to the DMV along with the registration application must be paid.&nbsp; Going forward, tax must be paid to the DMV for retail sales of used vehicles.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-what-happens-if-tax-is-paid-to-the-dmv-and-no-sales-and-use-tax-returns-are-filed\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWhat happens if tax is paid to the DMV and no sales and use tax returns are filed? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-60207\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-60207\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-68596\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-68596\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Used vehicle dealers must continue to file and pay appropriate sales and use taxes and forms with the CDTFA.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-will-used-vehicle-dealers-be-required-to-show-the-cdtfa-proof-that-tax-has-been-paid-to-the-dmv\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWill used vehicle dealers be required to show the CDTFA proof that tax has been paid to  the DMV? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-8634\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-8634\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-60071\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-60071\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>No, the DMV will provide payment information to the CDTFA.&nbsp; When a tax payment is made to the DMV, it is important to provide accurate seller\u2019s permit information to make sure the payment made to the DMV is accurately applied to the dealer\u2019s CDTFA account.&nbsp;<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-who-does-the-tax-get-paid-to-when-the-vehicle-will-be-purchased-and-picked-up-by-a-customer-in-california-and-registered-in-another-state\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWho does the tax get paid to when the vehicle will be purchased and picked up by a customer in California and registered in another state? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-69733\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-69733\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-75738\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-75738\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>If a customer purchases and picks up a used vehicle at a California location, tax is due because the customer took possession in California. The tax collected with the Report of Sale document must be mailed to the DMV.&nbsp;<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-if-a-dealer-receives-information-about-this-change-but-is-not-a-used-vehicle-dealer-what-should-they-do\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tIf a dealer receives information about this change, but is not a used vehicle dealer, what should they do?\n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-64032\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-64032\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-65571\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-65571\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>If a dealer received a special notice from the CDTFA or other related material indicating they are a used vehicle dealer, but they do not make retail sales of used vehicles, they must update their registration information with the CDTFA.&nbsp; They may do so by contacting the CDTFA office near you.&nbsp; A comprehensive listing of all CDTFA offices is available on our <a href=\"https:\/\/www.cdtfa.ca.gov\/office-locations.htm\">Office Locations &amp; Addresses<\/a> webpage.<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-dmv-spacer-block spacer-box\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Motor Vehicle Auction Houses<\/strong><\/h3>\n\n\n\n<p>The following information is provided by the CDTFA<\/p>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-does-the-new-law-ab-85-and-ab-82-affect-used-vehicle-auction-houses\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tDoes the new law (AB 85 and AB 82) affect used vehicle auction houses? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-85379\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-85379\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-55574\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-55574\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Used vehicle auction houses will be required to make reporting changes when filing your returns with the CDTFA beginning January 1, 2021. &nbsp;In order to properly administer the Sales and Use Tax Law and to increase the efficiency of the CDTFA audit program, the CDTFA is requiring wholesale vehicle transaction detail be provided with returns beginning January 1, 2021. &nbsp;Wholesale vehicle transaction detail may be uploaded with the return using a template that will be available on the CDTFA Online Services webpage.&nbsp; If file paper returns are filed, submit wholesale transaction detail by using a provided schedule included with the return package received in the mail.&nbsp;<\/p>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-what-wholesale-transaction-detail-is-required-to-be-included-with-used-vehicle-auction-house-sales-and-use-tax-returns\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWhat wholesale transaction detail is required to be included with used vehicle auction house sales and use tax returns? \n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-55113\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-55113\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-33988\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-33988\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p>Beginning January 1, 2021, the following wholesale transaction detail must be provided with the sales and use tax returns:<\/p>\n\n\n\n<p><strong>Auction Purchaser Information<\/strong><br><br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CDTFA Seller\u2019s Permit Number&nbsp;<\/li>\n\n\n\n<li>Dealer Number<\/li>\n\n\n\n<li>Name<\/li>\n\n\n\n<li>DBA (Doing Business As)<\/li>\n\n\n\n<li>Street<\/li>\n\n\n\n<li>City<\/li>\n\n\n\n<li>State<\/li>\n\n\n\n<li>Zip Code<\/li>\n\n\n\n<li>Vehicle Identification Number <\/li>\n\n\n\n<li>Vehicle Year<\/li>\n\n\n\n<li>Vehicle Make<\/li>\n\n\n\n<li>Vehicle Model<\/li>\n\n\n\n<li>Selling Date<\/li>\n\n\n\n<li>Selling Price &nbsp;<\/li>\n<\/ul>\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion-block js-accordion-block\" id=\"acc-who-to-contact-with-questions\">\n\t<button class=\"accordion-block__header\" type=\"button\">\n\t\tWho to contact with questions:\n\t\t<span class=\"accordion-block__icon\">\n\t\t\t\n\t<svg class=\"icon icon-plus\" height=\"14\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-expand-accordion-plus-85834\" role=\"img\">\n\t\t<title id=\"title-expand-accordion-plus-85834\">Expand Accordion Plus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-plus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t\t\n\t<svg class=\"icon icon-minus\" height=\"2\" width=\"14\" aria-hidden=\"false\" aria-labelledby=\"title-collapse-accordion-minus-79531\" role=\"img\">\n\t\t<title id=\"title-collapse-accordion-minus-79531\">Collapse Accordion Minus<\/title>\n\n\t\t\n\t\t\t\t\t<use xlink:href=\"https:\/\/www.dmv.ca.gov\/portal\/wp-content\/themes\/dmv\/dist\/svg\/svg-sprite.svg?ver=1776199661#icon-minus\"><\/use>\n\t\t\t<\/svg>\n\n\t\t\t<\/span>\n\t<\/button>\n\t<div class=\"accordion-block__content\">\n\t\t\n\n<p><strong>Contact DMV<\/strong> with questions related to vehicle registration and titling transactions.&nbsp; 1-800-777-0133.&nbsp;<\/p>\n\n\n\n<p><strong>Contact CDTFA<\/strong> with tax-related questions at 1-800-400-7115 California relay service \u2013 (CRS):711<\/p>\n\n\t<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":22,"featured_media":0,"parent":82441,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ep_exclude_from_search":false,"dmv_page_popups":[],"dmv_ribbon_color":"#EEF6FB","dmv_top_illustration":"","dmv_page_title":"","dmv_page_subtitle":"","dmv_exclude_from_search_results":false,"dmv_allowed_editors":[],"dmv_display_translate_button":false,"footnotes":""},"categories":[],"tags":[3735,3750,3738,3825,3813,3816,3819,3822,3765,3810],"dmv_task":[2],"dmv_functional_page_type":[64],"dmv_content_type":[],"class_list":["post-84040","page","type-page","status-publish","hentry","tag-ab-82","tag-ab-85","tag-cdtfa","tag-monthly-reporting","tag-motor-vehicle-auction","tag-new-requirements","tag-pay-tax","tag-retail-sales-of-vehicles","tag-used-vehicle","tag-used-vehicle-dealers","dmv_task-registration","dmv_functional_page_type-informational"],"featured_image_src":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AB 85 - Used Vehicle Dealer Sales Tax FAQS - California DMV<\/title>\n<meta name=\"description\" content=\"Used Motor Vehicle Dealers and Motor Vehicle Auction Houses Face New Requirements January 2021 \u2014 Impact of Assembly Bills 85 and 82\" \/>\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\/important-tax-information-for-used-vehicle-dealers\/ab-85-used-vehicle-dealer-sales-tax-faqs\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AB 85 - Used Vehicle Dealer Sales Tax FAQS - California DMV\" \/>\n<meta property=\"og:description\" content=\"Used Motor Vehicle Dealers and Motor Vehicle Auction Houses Face New Requirements January 2021 \u2014 Impact of Assembly Bills 85 and 82\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dmv.ca.gov\/portal\/es\/important-tax-information-for-used-vehicle-dealers\/ab-85-used-vehicle-dealer-sales-tax-faqs\/\" \/>\n<meta property=\"og:site_name\" content=\"California DMV\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CADMV\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-25T17:32:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dmv.ca.gov\/portal\/uploads\/2022\/06\/DMV_Logo.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@ca_dmv\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.dmv.ca.gov\\\/portal\\\/important-tax-information-for-used-vehicle-dealers\\\/ab-85-used-vehicle-dealer-sales-tax-faqs\\\/\",\"url\":\"https:\\\/\\\/www.dmv.ca.gov\\\/portal\\\/important-tax-information-for-used-vehicle-dealers\\\/ab-85-used-vehicle-dealer-sales-tax-faqs\\\/\",\"name\":\"AB 85 - Used Vehicle Dealer Sales Tax FAQS - California DMV\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.dmv.ca.gov\\\/portal\\\/#website\"},\"datePublished\":\"2020-12-03T01:58:44+00:00\",\"dateModified\":\"2023-04-25T17:32:51+00:00\",\"description\":\"Used Motor Vehicle Dealers and Motor Vehicle Auction Houses Face New Requirements January 2021 \u2014 Impact of Assembly Bills 85 and 82\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.dmv.ca.gov\\\/portal\\\/important-tax-information-for-used-vehicle-dealers\\\/ab-85-used-vehicle-dealer-sales-tax-faqs\\\/#breadcrumb\"},\"inLanguage\":\"es-MX\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.dmv.ca.gov\\\/portal\\\/important-tax-information-for-used-vehicle-dealers\\\/ab-85-used-vehicle-dealer-sales-tax-faqs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.dmv.ca.gov\\\/portal\\\/important-tax-information-for-used-vehicle-dealers\\\/ab-85-used-vehicle-dealer-sales-tax-faqs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Important Tax Information for Used Vehicle Dealers\",\"item\":\"https:\\\/\\\/www.dmv.ca.gov\\\/portal\\\/important-tax-information-for-used-vehicle-dealers\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"AB 85 &#8211; 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