Sales and Use Tax Exemption for Trucks Used Out-of-State or in Interstate or Foreign Commerce
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Beginning January 1, 2020 the sales and use tax exemption in Revenue and Taxation Code (RTC) 6388.5, which previously only applied to certain trailers and semitrailers, was expanded to apply to certain new, used, and remanufactured trucks. The expanded sales and use tax exemption will be operative through December 31, 2023. To meet the documentation requirements, complete this form and submit it to the manufacturer, remanufacturer or dealer of the truck or trailer no later than 30 days from the date the truck or trailer is taken outside California. More information
