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
6017. "In this State." "In this State" or "in the State" means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.
Note.—The application of the tax within federal areas subsequent to December 31, 1940, is authorized by act of Congress (4 U.S.C., Sections 105–110; 61 Stat. 641).