(Renumbered: 01/2021)

(Revised and renumbered from 8722)


Some sales transactions are not subject to sales tax when supported by exemption certificates, resale certificates, shipping documents, or other evidence. Nontaxable sales include but are not limited to the following sales transactions:

  • Sales to the United State Government and its agencies
  • Sales to the purchaser for resale
  • Sales made in interstate commerce
  • Sales of food products for human consumption or feed for animals

Agency/department sales of used vehicles that require vehicle registration under the California Vehicle Code Division 3, Chapter 3, section 4000 et seq. (typically cars and trucks for highway use) are not subject to sales tax. The purchaser must pay use tax to the California Department of Motor Vehicles, who acts on behalf of the California Department of Tax and Fee Administration (CDTFA) when the purchaser registers the vehicle.

Sales to political subdivisions of the State are subject to sales tax.

A transfer of tangible personal property between agencies/departments is not considered a sale and not subject to tax since title to the property remains with the State of California.

Refer all sales tax questions to the CDTFA Customer Service Center at 1-800-400-7115, through the CDTFA website or by mail to the California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0040.


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