Did the vehicle exemption in section 6388 apply to house cars?

Plain-English summary

Section 6388 did not apply to house cars. The memorandum said Vehicle Code section 465 specifically classified a house car as a passenger vehicle, and that classification placed it outside the vehicle types then enumerated in the tax exemption.

Citations and references

• California Revenue and Taxation Code section 6388 (as cited)
• California Vehicle Code section 465 (as cited)

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/580-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/580-0460.pdf

Original ruling text

State of California

Board of Equalization

Memorandum

580.0460

To:

Headquarters – Petition Unit (CHA:REV)

From:

Tax Counsel (EHS) - Headquarters

Subject:

Roll-A-Long

Date:

September 13, 1966

In answer to your memo of August 25, 1966, we have held (see our letter of August 26,
1966, to ______, copy attached) that § 6388 is not available to “house cars,” which is specifically
included within the definition of the term “passenger vehicle” in § 465 of the Vehicle Code.
Accordingly, it does not constitute a vehicle of the type enumerated in § 6388.

EHS:fb
Attach.