California Sales Tax on Trade-Ins California: Sales Tax Handbook

California:

Are Trade-Ins 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 trade-ins in California. To learn more, see a full list of taxable and tax-exempt items in California.


General Trade-Ins
TAXABLE
Sales of are subject to sales tax in California.



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Source: http://www.salestaxhandbook.com/california/sales-tax-taxability/trade-ins