California Vehicle Code
Sec.
§
373
A lessor-retailer is a lessor or renter who, except under the circumstances described in subdivision (a) of Section 286, makes a retail sale or sales of a previously leased or rented vehicle or vehicles to other than any of the following:
(a)
The lessee of the vehicle, or the person who, for a period of at least one year, has been designated by the lessee as the driver of the vehicle covered by a written lease agreement.
(b)
A buyer for agricultural, business, or commercial purposes.
(c)
A government or governmental agency or instrumentality.