Bringing this back the front.
California use tax is determined by
intent
See here:
https://www.dmv.ca.gov/pubs/brochure...r.htm#military
So I have lived in Germany for 3.5 years. Never knew I would be moving to Cali next. Both cars purchased here well over 1.5 years ago. All licensing and registration fees were paid to USAEUR.
You can apply for an exemption to the use tax by following this guide
http://www.boe.ca.gov/pdf/pub52.pdf
And I QUOTE
Military personnel:
"If the vehicle is delivered to or received at a location outside California, sales tax or use tax may not apply if the service member moved to California because of an official transfer to the state and the contract to purchase the vehicle is made before the service member receives the official transfer orders to California."
Anyone else try this option?
Texas is pretty clear cut. Any vehicle that was NOT previously titled is considered taxable (6.25%). Tax is determined by the greater value of presumptive value or amount at time of sale. Usually they use presumptive value unless the vehicle is new.