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 3. The Use Tax

Article 1. Imposition of Tax

Section 6201.3

6201.3. Imposition and rate of additional use tax. In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased fromany retailer on and after July 15, 1991, and purchased during any period in which this section is operative pursuant to Section 6201.4 at the rate of ¼ percent of the sales price of the property.

History—Added by Stats. 1991, Ch. 117, in effect July 16, 1991. Stats. 1993, Ch. 589, in effect January 1, 1994, substituted "and" for "an" after "retailer on".