[Cal Metal]

The point is moot since the tax was phased out at the end of 2002.

The tax was created in 1991 and assessed a 10% rate on the purchase of any vehicle in excess of $30,000. Kit cars apparently were never subject to the tax, as far as I know. The reason is the fact that they were uncompleted cars for the most part; a specialty constructed vehicle, that flew under the radar. Not all cars were subject to the tax, either. Electric cars and FFV vehicles were also exempt up to a certain threshold. I would assume Hybrid vehicles would have also fallen into this category.
In addition, the tax was never applied to used vehicles.

The phase out of the tax began in 1996, stepping down in percentage until the end of 2002.