Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

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

Section 6017

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).