Proposed Amendments to Regulation 1620.1, Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce, and Proposed Adoption of New Regulation 1620.15, Sales of Vehicles for Use Exclusively Out-of-State or in Interstate or Foreign Commerce

The California Department of Tax and Fee Administration (Department) proposes to adopt amendments to Regulation 1620.1, Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce. The amendments delete the provisions that incorporate or clarify Revenue and Taxation Code (RTC) section 6388.5 and amend the regulation so that it only incorporates and clarifies the provisions of RTC section 6388. The Department also proposes to adopt new Regulation 1620.15, Sales of Vehicles for Use Exclusively Out-of-State or in Interstate or Foreign Commerce, to incorporate and clarify the provisions of RTC section 6388.5 as amended by Assembly Bill No. (AB) 321 (Stats. 2019, ch. 226), Senate Bill No. 1473 (Stats. 2020, ch. 371), and AB 314 (Stats. 2023, ch. 427).