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BTLG Table of Contents > Sales and Use Tax Law > Chapter 1 > Section 6019

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 6019

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6019. "Retailer" further defined. Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this part in his or its individual, firm, copartnership, joint venture, trust, business trust, syndicate, associate or corporate capacity.

History—Added by Stats. 1951, p. 2389, operative July 1, 1951.

Scope.—Section 6019 does not constrict the statutory definition of retailer; it enlarges it. Davis Wire Corp. v. State Board of Equalization (1976) 17 Cal.3d 761.