Tax Exemptions for California Trailers

California offers tax exemptions on certain trailer purchases under specific conditions, as outlined in Revenue and Taxation Code section 6388.5 and associated regulations.

Understanding the Exemption

The California Department of Tax and Fee Administration (CDTFA) offers sales and use tax exemptions for specific trailers under certain conditions, primarily related to their use outside of California or in interstate/foreign commerce.

To qualify for this exemption, the trailer must be purchased for use exclusively outside of California or in interstate/foreign commerce.

If the trailer is delivered in California, it must be removed from the state within a specific timeframe: within 30 days if manufactured outside California, and within 75 days if manufactured within California.

Required Documents for Tax Exemption

You must provide the following documents:

  • Certificate Of Title
  • Bill Of Sale
  • Log Books
  • Fuel Receipts
  • Out Of State Delivery Notarized

You can get more information about potential tax exemptions here.