it is true
as a licensed car dealer
you may sell in all 50 states
dmv regulations in california
along with the state board of equalization guidelines
IF YOUR NEXIS IS WITHIN CALIFORNIA
YOU MUST BE A LICENSED CALIFORNIA CAR DEALER
DMV Place of Business Inspection
After you have arranged an appointment with an Occupational Licensing Inspector he or she will inspect the place of business where the dealer conducts business.
- The office of the principal place of business and each location of the dealership must be established to the extent that its construction is not temporary, transitory, or mobile in nature, except that a trailer coach office is acceptable providing it is not part of the dealer’s vehicle inventory being offered for or subject to sale while being used as an office of the dealership and otherwise meets the requirements of the Vehicle Code. The place of business is a place actually occupied either continuously or at regular periods by the dealer. Section 320, CVC.
- Inspect all books and records pertinent to the business. CVC Section 320 (a), CVC Section 1670, and CVC Section 1671 and CCR Title 13, Section 270.00, 270.02, 270.04 and 272.00
out of state car dealers operating at a location in california are illegal
you residency and voter status could impact the nexus argument
DMV CAR DEALER ATTORNEY
You have a representative who operates under your authority to sell or take orders in California for any goods
or merchandise. (See California Revenue and Taxation Code section 6203(c)(2).)
Example: Your company does not have inventory in California or employees who sell in this state. Instead, you
use an independent representative who sells your product along with many others. The representative works
on a commission-only basis.
To look up court decisions on nexus (engaged in business) issues, see: www.findlaw.com/casecode/index.html.
Who is Liable for California Use Taxes?
Persons who are “engaged in business” in California (as defined by Revenue and Taxation Code section 6203) are responsible for collecting and remitting the sales or use taxes on all sales of tangible personal property (unless the transaction is otherwise exempt). Circumstances where a retailer is considered to be engaged in business in California, commonly referred to as “nexus,” for sales and use tax purposes include (but are not limited to) the following:
- Maintaining, occupying or using any type of office, sales room, warehouse or other place of business in California. This includes use that is temporary, indirect or through an agent or other representative.
- Having any kind of representative operating in the state for the purpose of taking orders, making sales or deliveries, installing, or assembling tangible personal property.
- Making repairs or providing maintenance or service to property sold, whether by employees, agents or other representatives.
- Deriving rentals from a lease of tangible personal property located in California.
California seller’s permit requirements–dealers, wholesalers, and brokers
Dealers and wholesalers
The BOE requires motor vehicle dealers and wholesalers to register for a seller’s permit. When you sell or lease
vehicles, merchandise, or other tangible personal property in California, even temporarily, you are required to hold
a seller’s permit. If you hold a seller’s permit you must report and pay sales and use tax due on your returns.
A broker is a retailer if you have the power to transfer title to property, and exercises it, either:
• By holding title to the property before its sale,
• By completing a bill of sale to the buyer under power of attorney from the legal owner, or
• By getting a signed bill of sale from the legal owner and delivering it to the buyer.
When entering any transactions in which you have the power to transfer title to a vehicle, you are a retailer in those
transactions, and must hold a seller’s permit.
A true broker’s authority, however, is limited to getting offers from potential buyers and conveying the offers to
vehicle owners for their acceptance. As a true broker, you are not liable for the tax, and not required to hold a seller’s
permit. In transactions in which buyers deal with a true broker, the buyer will be liable for use tax.
Note: As a broker, you may collect the use tax due on a purchase of a vehicle, as a convenience to your customer.
If you collect the use tax from a buyer and provide a receipt, you (the broker), not the buyer, are liable for the use
tax amount paid and must pay that amount to the BOE. If the BOE later discovers that additional use tax is due, the
buyer is liable for the additional tax. This procedure allows financing the tax in the purchase price of the vehicle and
helps avoid future misunderstandings about the buyer’s use tax liability.
Buyers; be sure to keep a receipt for any use tax paid to a broker.
If a broker provides this service, they must forward the use tax to the BOE with a statement that shows:
• Name and address of buyer
• Full purchase price of vehicle
• The vehicle identification number (VIN)
You can report your purchases subject to use tax by using eRegistration available on our website at www.
boe.ca.gov. eReg is also available in our field offices. Please contact our Taxpayer Information Section for assistance
HERE ARE SOME ANSWERS FROM THE INDIANA FOLKS
offering wholesale dealer licenses without having a nexus in california
Don’t be fooled by high priced mail box providers. We give you the knowledge and the experience of over 50 years of real car business training that’s available to you 7 days a week. Our first offices were rented over twenty years ago. As a result, we have accumulated experience with a diverse customer base; including owners, general managers, successful wholesale dealers, office managers, sales professionals, finance managers and capital officers. In addition to a legal office that gives you the ability to wholesale in any state but, we offer support that will give you an edge in today’s challenging automotive market. We can advise you on purchase, evaluation, marketing and reconditioning; as well as demographic information to aid profitable liquidation of your product. Our team will incorporate your new business with all the legal documentation to get you started in just 14 days. We have a resource library of legal forms for retail and wholesale of vehicles in all states; as well as a comprehensive plan for your business. Whether you’re a seasoned veteran or a novice, we can and will deliver you more profit. Give us a chance to save you money and grow your business. Our wholesale group allows you to have better buying power for your business expenses with our network of clients and vendors. We help hold you to the standards that you have set for yourself, as well as the standards of the state of Indiana.
- Set up Indiana legal dealer licenses quickly and efficiently
- Incorporate a legal corporation in the state of Indiana
- Complete and file all legal state and federal documentation
- Consult you with all documentation and launch of your new business
- Direct you to our business affiliates and venders to maximize your profitability
- Give you access to auctions throughout the country
- Provide you with trade secrets for other avenues of vehicle purchase
- No sales tax on purchases of inventory or collectibles.
- Title service 6 days a week
- We will set up your legal bond in the state of Indiana
- We set up dealer insurance with our local, discounted affiliates
Feel free to call us Rick And Mike.
8840 Indianapolis Blvd.,
Highland, IN 46322
Phone: 219-801-9101, 219-218-9739
like most things in life
if it is too good to be true
it is probably a lie or illegal
dont fall for any car dealer license scheme
come to the leader in california
car dealer education