Sacramento – ADOMA

General Meeting Information:

Speaker: Lance Christiansen, Information Officer, CDTFA California Department of Tax and Fee Administration (Click for Bio)

Presentation: Sales and Use Tax for Motor Vehicle Dealers

Topics:

Use Tax
Seller’s Permit Requirement
Brokers
New requirements for Used Vehicle Dealers (Not new vehicle dealers selling used cars)
Sales to leasing companies
Mobile Transportation Equipment (MTE)
Vehicle leases and rentals
Sales of previously leased or rented vehicles
Sales of company vehicles and demonstrators
Repossessed vehicles
Consignment sales
Dealer-free full tank of gas
Resale certificates
Sales to U.S. Government Agencies
Sales to military personnel
Exemptions for Interstate and foreign commerce trucks and trailers
Modifications of vehicles for persons with disabilities
Sales to Native Americans
Sales to residents of a foreign country
Trade-ins
Factory dealer incentives
Vehicles assigned, rented, or sold to employees
Loaner vehicles (a LOT of information-a LOT of slides)
California Tire Fee
California Battery Fee
Recordkeeping
Sales of vehicles for use outside of California
California Lemon Law

Online Chapter Meeting:

Wednesday, February 16th 2022

Due to the COVID-19 Corona Virus, we will host an online Uber conference call meeting, which allows you to participate via phone or web from the comfort of your home or work. There are only 100 spots available, so please RSVP today to guarantee your spot. Once you’re registered to participate we will send you an Uber invite confirming your participate.

Social Time: 2:45 – 2:55 PM