Ezel / Tax Rulings / CA

Did California classify a hearse as mobile transportation equipment?

Short answer Yes. The 1972 memorandum stated without further analysis that a hearse was properly treated as MTE under Regulation 1661.
State
CA
Ruling
Annotation 335.0030
Tax type
Sales and Use Tax
Issued
1972-12-11
Issued by
California State Board of Equalization
Requested by
Internal memorandum from Glenn L. Rigby to Robert Nunes
Topics
mobile transportation equipment vehicle classification
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1972. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1972
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This extremely short 1972 internal memorandum contains only the conclusion that a hearse is MTE under Regulation 1661. It provides no vehicle facts, reasoning, tax measure, lease structure, or reporting analysis. It confirms earlier phone advice, without a call record. Another taxpayer should not treat this internal classification as binding advice or as a finding that a particular transaction is exempt. Current MTE, hearse, funeral-vehicle, passenger-vehicle, lease, and sales-and-use-tax rules control today.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

California concluded that a hearse was properly regarded as mobile transportation equipment under Regulation 1661.

Glenn L. Rigby's December 11, 1972 memorandum to Robert Nunes confirms advice given by phone on December 5. The source does not attach a record of that conversation. It did not provide vehicle facts or explain its reasoning. It also did not address the resulting tax measure, a particular lease, or how a lessor should report tax.

Common questions

Was a hearse treated as MTE?

Yes.

Did the source explain why?

No. It stated the conclusion without further analysis.

Citations and references

  • California Sales and Use Tax Regulation 1661

Verbatim support

The official memorandum states its complete substantive conclusion:

As I told you over the phone on December 5, it is our opinion that a hearse is properly regarded as mobile transportation equipment under Regulation 1661.

The live annotation repeats the classification without supplying additional facts or reasoning.

Source

Original ruling text

335.0030

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

December 11, 1972

Mr. Robert Nunes

Glenn L. Rigby
Hearses
As I told you over the phone on December 5, it is our opinion that a hearse is properly regarded
as mobile transportation equipment under Regulation 1661.

GLR:lb
Cc: Mr. T. P. Putnam

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