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

Section 6202.5

6202.5. Acquisitions of endangered or threatened animals and plants. Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax.

History—Added by Stats. 1994, Ch. 771, in effect September 26, 1994, but operative January 1, 1995. Stats. 1996, Ch. 124, in effect January 1, 1997, substituted "or" for "and" after "threatened animal".