Recreational vehicle donation: registration fee and tax exemptions: state of emergency.

Existing law authorizes the Governor to proclaim a state of emergency under conditions of disaster or of extreme peril to the safety of persons and property within the state, as specified. Existing law generally requires motor vehicles, including certain recreational vehicles, to be registered, and the appropriate fees paid, in order to operate the vehicle on a highway. The Sales and Use Tax Law imposes a tax on the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. This bill would declare the intent of the Legislature to enact legislation to waive otherwise applicable sales and use taxes and vehicle registration fees, upon the donation and transfer of ownership of a recreational vehicle, as defined, if the Governor has proclaimed a state of emergency, and the donee of the recreational vehicle is a person who has suffered a total loss of his or her residence as a result of the event that precipitated the state of emergency.