Yes, there is sales tax on an RV purchased in California and titled in Delaware. Here's the breakdown:
- Sales Tax in California: When you purchase a vehicle, including an RV, from a registered dealer in California, California sales tax generally applies to the sale1. Additionally, if you buy from a private party or out-of-state seller, you may be subject to use tax, as the seller may not collect California sales or use tax from you1.
- Titleing the RV in Delaware: To transfer the title of an RV purchased in California to Delaware, you must go through the Delaware DMV, which requires the sale to be reported within 30 days2. Delaware does not impose a state sales tax but has other forms of taxation, such as a gross receipts tax on motor vehicle dealers3, and it does not allow local sales taxes4.
- Tax Implications: Since the RV is being titled in Delaware, which does not have a sales tax, you are not subject to Delaware's sales tax on the purchase price. However, you are still responsible for any applicable use tax on the purchase price, as Delaware requires a title transfer within 30 days of the sale, and the buyer must pay the transfer fee, which includes the use tax52.
- Example: If an RV is purchased in California for $200,000 and titled in Delaware, the sales tax would be based on the California sales tax rate, assuming the purchase was made from a registered dealer in California. The use tax would be based on the Delaware transfer fee, which includes the use tax, and would be calculated on the purchase price.
In summary, while there is no sales tax on the purchase price when titled in Delaware, you would still be responsible for any applicable use tax based on the transfer fee requirements in Delaware.