8.005 Collection of California Sales Tax

• California licensed dealers must collect the sales tax due on vehicles sold by the dealership.
• Completion and submission of the REG 51 on a registration application is an assumption that the tax was collected.
  
  Sales tax is due if the buyer takes delivery of the vehicle in California. Contact the California Department of Tax and Fee Administration at 1-800-400-7115 for additional information.

• Refer to the “City and County Fees”, Appendix 1A, for sales tax rates.