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 3. The Use Tax
Article 1. Imposition of Tax
6201.7. Imposition and rate of use tax. [Repealed by Stats. 1986, Ch. 308, effective January 1, 1987.]
6201.7. Imposition and rate of additional use tax. (a) In addition to the taxes imposed by Section 6201 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 from any retailer for storage, use, or other consumption in this state, at the rate of 1 percent of the sales price of the property, on and after April 1, 2009.
(b) This section shall cease to be operative on July 1, 2011, unless the Director of Finance makes the notification pursuant to Section 99040 of the Government Code, in which case this section shall cease to be operative on July 1, 2012.
History—Added by Stats. 2009, Ch. 18XXX (AB 3XXX), in effect February 20, 2009.