SALES TAXREPORT FOR USED CAR DEALER

FROM Q3 OF 2025, USED CAR DEALER SALES REPORT HAS CHANGED AS FOLLOW:

Used Vehicle Dealers:

• Sales reported to the Department of Motor Vehicles (DMV) should be excluded from Total Sales.
• Charges related to your vehicle sales that are not reported to DMV should be included on Total Sales.
• For example, document fees, smog certification fees, mandatory warranties, among others.

If you will be claiming a credit from a prior filing period (tax reported and paid on a previous sales and use tax return), for returned merchandise, bad-debts, or cost of tax paid purchases resold prior to use, do not include those transactions in Total Sales. You will claim your credit on Schedule Q−Tax Credits (Adjustments) From Prior Periods.