Generally, the purchase of a mobilehome by an Indian purchaser who lives in Indian country and takes ownership and delivery in Indian country will be rebuttably presumed for use in Indian country. However, if the mobilehome is used outside Indian country more than one-half of the time in the first 12 months after the sale, the use tax exemption does not apply.
In this case, the buyer owes the use tax and is responsible for paying it by using:
Our website at www.boe.ca.gov by selecting New Registration, and then select Pay use tax, file an exemption or request a tax clearance. Once you have registered, you may pay any use tax due on the purchase of a mobilehome by filing your return. You can also register to report use tax in person at any of our field offices; or
A sales and use tax return, if the purchaser has a California seller’s permit.
SALES TO AMERICAN INDIANS AND SALES IN INDIAN COUNTRY