§ 704.060.Tolls, Implements, Materials, Uniforms, Books, Commercial Vehicle, Vessel and Other Personal Property

Title 9. Enforcement of Judgments · Division 2 · Chapter 4. Exemptions · Article 3. Exempt Property · Last amended 2022 · Last verified July 28, 2026

In one sentenceSection 704.060 exempts tools, instruments, uniforms, one commercial vehicle, one vessel, and similar property used in a trade up to $8,725, doubled to $17,450 when both spouses use the same items to earn a living in the same trade, but caps the commercial-vehicle portion at $4,850, or $9,700 for both spouses.

Full Text of § 704.060

Text sizeJump to: (a) (b) (c) (d)

(a) Tools, implements, instruments, materials, uniforms, furnishings, books, equipment, one commercial motor vehicle, one vessel, and other personal property are exempt to the extent that the aggregate equity therein does not exceed:

(1) Eight thousand seven hundred twenty-five dollars ($8,725), if reasonably necessary to and actually used by the judgment debtor in the exercise of the trade, business, or profession by which the judgment debtor earns a livelihood.

(2) Eight thousand seven hundred twenty-five dollars ($8,725), if reasonably necessary to and actually used by the spouse of the judgment debtor in the exercise of the trade, business, or profession by which the spouse earns a livelihood.

(3) Twice the amount of the exemption provided in paragraph (1), if reasonably necessary to and actually used by the judgment debtor and by the spouse of the judgment debtor in the exercise of the same trade, business, or profession by which both earn a livelihood. In the case covered by this paragraph, the exemptions provided in paragraphs (1) and (2) are not available.

(b) If property described in subdivision (a) is sold at an execution sale, or if it has been lost, damaged, or destroyed, the proceeds of the execution sale or of insurance or other indemnification are exempt for a period of 90 days after the proceeds are actually received by the judgment debtor or the judgment debtor's spouse. The amount exempt under this subdivision is the amount specified in subdivision (a) that applies to the particular case less the aggregate equity of any other property to which the exemption provided by subdivision (a) for the particular case has been applied.

(c) Notwithstanding subdivision (a), a motor vehicle is not exempt under subdivision (a) if there is a motor vehicle exempt under Section 704.010 which is reasonably adequate for use in the trade, business, or profession for which the exemption is claimed under this section.

(d) Notwithstanding subdivisions (a) and (b):

(1) The amount of the exemption for a commercial motor vehicle under paragraph (1) or (2) of subdivision (a) is limited to four thousand eight hundred fifty dollars ($4,850).

(2) The amount of the exemption for a commercial motor vehicle under paragraph (3) of subdivision (a) is limited to twice the amount of the exemption provided in paragraph (1) of this subdivision.

End

Plain-English Summary

This is the tools-of-the-trade exemption, protecting the equipment a debtor needs to earn a living. It covers tools, implements, instruments, materials, uniforms, furnishings, books, equipment, one commercial motor vehicle, one vessel, and other personal property, so long as the aggregate equity doesn't exceed $8,725 for property reasonably necessary to and used in the debtor's trade, business, or profession. A spouse gets the same $8,725 allowance for the spouse's own separate trade.

When both spouses work in the same trade and use the same property to do it, subdivision (a)(3) doubles the allowance to $17,450 — but only one exemption applies in that situation, not two separate $8,725 amounts stacked together. Proceeds from selling this property at execution, or insurance covering its loss, stay exempt for 90 days, reduced by whatever equity in other property already used up the exemption.

Commercial vehicles get special treatment within this exemption. Subdivision (d) caps the commercial-vehicle portion at $4,850 for a single trade, or $9,700 where both spouses share the trade — a lower ceiling than the general tools-of-the-trade amount. And subdivision (c) prevents double-dipping on vehicles: if a vehicle is already exempt under § 704.010's motor-vehicle exemption and reasonably adequate for the trade, the debtor can't also claim it under this section.

Frequently Asked Questions

How much are my work tools protected from a judgment creditor?

Up to $8,725 in aggregate equity in tools, instruments, equipment, one commercial vehicle, one vessel, and similar property reasonably necessary to and used in your trade, under § 704.060(a)(1).

What if my spouse and I both work in the same business using the same equipment?

The exemption doubles to $17,450 under § 704.060(a)(3), but that replaces the individual $8,725 exemptions rather than adding to them.

Is a commercial vehicle used for work protected the same way as other tools?

No. Section 704.060(d) caps the commercial-vehicle portion at $4,850, or $9,700 where both spouses share the same trade — lower than the general tools-of-the-trade ceiling.

Can I claim the same car under both the tools-of-the-trade exemption and the motor vehicle exemption?

No. Section 704.060(c) bars claiming a vehicle under this section if it's already exempt under § 704.010 and reasonably adequate for the trade.

Amendment History

Amended by Stats 2021 ch 124 (AB 938),s 11, eff. 1/1/2022. Amended by Stats 2020 ch 81 (SB 898),s 5, eff. 1/1/2021. Amended by Stats 2003 ch 379 (AB 182),s 8, eff. 1/1/2004.

Source & verification. Section text is reproduced verbatim from the California Legislative Information. Enacted by the California Legislature. Last verified July 28, 2026. · Official source

Also known as: tools of the trade exemption californiacommercial vehicle exemption from levy california