What is the "12-month test" for nonresidents relating to use tax?

The "12-month test" for nonresidents in relation to use tax specifically refers to the duration for which a vehicle is owned or operated before it enters California. This rule is designed to determine whether the vehicle is subject to use tax upon entering the state. If an individual has owned or operated the vehicle for more than 12 months prior to bringing it into California, they are typically exempt from paying the use tax, as the vehicle is considered to have been primarily used in another state. This helps differentiate between vehicles that have been imported for temporary use versus those that are being moved to California permanently.

The other options do not accurately capture the specifics of the test. Simply purchasing the vehicle within 12 months does not address ownership duration, while using the vehicle outside of California for over a year doesn't pertain to the timeframe of ownership as defined in the test. Lastly, the residency duration of the buyer alone does not determine use tax liability; instead, it’s the ownership duration that is pivotal.