CA AB2321

Department of Motor Vehicles must determine local use taxes owed by applicants based on the specific address where vehicles, vessels, or off-highway vehicles will be registered.

DMV shall transmit tax area codes and the amount of local use tax and penalty collections to the State Board of Equalization for proper allocation to the correct jurisdiction, rather than transmitting individual address data.

State Board of Equalization must allocate use tax revenues to the jurisdiction where the vehicle or vessel is registered using the tax area code data provided by DMV.

Legislature intends that DMV and the State Board of Equalization ensure applicable local sales and use taxes are collected and remitted to the specific jurisdiction where vehicles and vessels are registered.

Changes apply to vehicle registrations, off-highway vehicle identifications, and vessel registrations collected under the Sales and Use Tax Law.