California Sales Tax on Occasional Sales California: Sales Tax Handbook


Are Occasional Sales subject to sales tax?

While California's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in California, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in California.

General Occasional Sales
Sales of are exempt from the sales tax in California.

Motor Vehicles
In the state of California, the motor vehicle sales are specifically excluded from the occasional sales exemption. Separate sales tax exemption exists for sales by non-dealers, but purchaser subject to use tax. Use tax exemptions may apply for certain family and/or corporate transfers and sales.

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