Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions
6009.2. "Storage" and "use": counterfeit goods. (a) Notwithstanding Sections 6008, 6009, and 6009.1, "storage" and "use" each shall include a purchase by a convicted purchaser of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that purchase, regardless of whether the purchase is for resale in the regular course of business.
(b) "Convicted purchaser" means a person convicted of a counterfeiting offense, including, but not limited to, a violation under Section 350 or 653w of the Penal Code or Section 2318, 2319, or 2320 of Title 18 of the United States Code on or after the date of purchase.
(c) For purposes of this section, Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of, and Article 1 (commencing with Section 17500) of Chapter 1 of Part 3 of Division 7 of, the Business and Professions Code, and Title 1.5 (commencing with Section 1750) of Part 4 of Division 3 of the Civil Code shall not apply to any person other than a convicted seller.
(d) "Counterfeit mark" has the same meaning as that term is defined in Section 2320 of Title 18 of the United States Code.
(e) "Counterfeit label" has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code.
(f) "Illicit label" has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code.
(g) Notwithstanding Article 2 (commencing with Section 6481) of Chapter 5, any notice of deficiency determination to a convicted purchaser shall be mailed within one year after the last day of the calendar month following the date of conviction.
History—Added by Stats. 2014, Ch. 477 (AB 2681), in effect September 19, 2014. Stats. 2015, Ch. 427 (AB 160), in effect January 1, 2016, substituted ", a counterfeit label,"that property" for "on" after "a counterfeit mark", in subdivision (a); added "counterfeiting.."to, a" after "convicted of a", and added "2318, 2319, or" after "Code or Section" in subdivision (b), added subdivisions (e) and (f), and relettered former subdivision (e) as (g).