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Originally Posted by dowroa
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Not Purchased for Use in California
If you purchase your vehicle for use outside of California, your purchase may not be subject to use tax.
However, when a vehicle purchased outside of California, is first functionally used outside of California, and is brought into California within 12 months from the date of its purchase, it is presumed that the vehicle was purchased for use in California and is subject to use tax if any of the following occur:
The vehicle is purchased by a California resident.
The vehicle is subject to California DMV registration during the first 12 months of ownership.
If purchased by a nonresident of California, the vehicle is used or stored in California more than one-half of the time during the first 12 months of ownership.
Functional use means use for the purposes for which the vehicle was designed. For example, vehicles designed for personal use are functionally used when merely driven; however, vehicles such as busses or trucks designed for a commercial or other special purpose (e.g., transportation or passengers or property) are not functionally used until used for that purpose.
If the vehicle enters California within 12 months of purchase, you may overcome the presumption that the vehicle was purchased for use in California by providing the following documentation to support your claim:
A copy of your purchase contract.
A statement signed by the seller verifying the date and location of the vehicle's delivery out of state.
Evidence of registration with the proper out-of-state authority.
Evidence of tax paid to another state.
Documentation to show the use and location of the vehicle outside of California, such as receipts for meals, lodging or campgrounds, and fuel for the first 12 months of ownership.
Credit card/bank statements or cell phone bills supporting the use of the vehicle outside of California.