6368.4.
(a) On and after July 1, 2018, and before January 1, 2025, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a qualified motor vehicle purchased by a qualified buyer.(b) For purposes of this section, the following definitions shall apply:
(1) “Qualified motor vehicle” means a secondhand motor vehicle that meets the definition in Section 30D of the Internal Revenue Code of the term “new qualified plug-in electric drive motor vehicle” except the original use of that vehicle shall not commence with the taxpayer.
(2) “Qualified buyer” means an individual trading in a motor vehicle of model year 2009 or older if that individual has been the owner of the vehicle for the 12-month period immediately preceding the trade in and purchase of another vehicle.
(c) The State Air Resources Board shall undertake a cost-benefit analysis of the sales and use tax exemption and the greenhouse gas emission reduction from the vehicles traded in pursuant to this section for the period July 1, 2018 to July 1, 2020, and provide the analysis to the Legislature on or before July 1, 2021.
(d) (1) The requirement for submitting a report imposed under subdivision (c) is inoperative on July 1, 2025, pursuant to Section 10231.5 of the Government Code.
(2) A report to be submitted pursuant to subdivision (c) shall be submitted in compliance with Section 9795 of the Government Code.
(e) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.