December 28, 2020
Sales & Use Tax Exemption for OOS &
Interstate Trucks to Include IRP Registered Vehicles
CDTFA Issues Guidance for IRP Registered Vehicles to Utilize Tax Exemption
CDTFA recently released this special notice to provide information about the sales and use tax exemption available now to purchasers of certain new, used, or remanufactured trucks registered under the International Registration Plan (IRP).
The recently passed SB 1473 clarified that purchasers of certain new, used, or remanufactured trucks registered under the IRP may submit written evidence of the purchaser’s United States Department of Transportation Number or Unified Carrier Registration System filing in lieu of an out-of-state license and registration. This amendment is operative from January 1, 2020, through December 31, 2023.
To make use of this exemption, a purchaser of an IRP truck should submit form CDTFA-837 or an alternative acceptable affidavit and all supporting documents to the manufacturer, remanufacturer, or dealer. On or after January 1, 2020, affidavits that indicate the truck was registered under the IRP will be considered valid, provided the purchaser furnished written evidence of IRP registration and met all the other requirements for exemption.
