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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 1. General Provisions and Definitions (View entire chapter)
- 6001 Title
- 6002 Construction
- 6003 "Sales Tax"
- 6004 "Use Tax"
- 6005 "Person"
- 6006 "Sale"
- 6006.1 Continuing sale
- 6006.3 "Lease"
- 6006.5 "Occasional sale"
- 6006.6 "Sale"; auction
- 6007 "Retail sale"
- 6007.5 United States contractors
- 6008 "Storage"
- 6009 "Use"
- 6009.1 "Storage" and "use"; exclusion
- 6009.2 "Storage" and "use"; counterfeit goods
- 6010 "Purchase"
- 6010.1 Continuing purchase
- 6010.3 "Sale" and "purchase"; printing materials
- 6010.4 "Sale" and "purchase"; motion picture production
- 6010.5 Place of sale
- 6010.6 "Sale" and "purchase"; motion pictures and motion picture property
- 6010.7 "Sale" and "purchase"; chemical toilet
- 6010.8 "Sale" and "purchase"; transfer of title of tangible personal property constituting a project to a participating party
- 6010.9 "Sale" and "purchase"; custom computer program
- 6010.10 "Sale" and "purchase"; pollution control facility
- 6010.11 "Sale" and "purchase"; qualified mass commuting vehicle
- 6010.15 "Sale" and "purchase" pawnbroker
- 6010.30 "Sale" and "purchase"; art transferred at social gatherings
- 6010.40 "Sale" and "purchase"; pet adoptions
- 6010.50 Trades and exchanges; endangered and threatened plants and animals
- 6010.65 "Sale" and "purchase"; acquisition sale and leaseback
- 6011 "Sales price"
- 6011.1 "Sales price"; consumer cooperatives
- 6012 "Gross receipts"
- 6012.1 "Gross receipts"; consumer cooperatives
- 6012.2 Mobilehomes; current value [Repealed]
- 6012.2 Mobilehomes; current value
- 6012.3 Car Buyers Bill of Rights; used vehicles
- 6012.5 "Common carrier," sales to; exemption
- 6012.6 Factory-built school building
- 6012.7 Factory-built housing [Repealed]
- 6012.7 Factory-built housing
- 6012.8 Mobilehomes; installed as residences [Repealed]
- 6012.8 Mobilehomes; installed as residences
- 6012.9 Mobilehomes; installed as residences subject to property tax
- 6013 "Business"
- 6014 "Seller"
- 6015 "Retailer"
- 6015.5 Commercial advertising [Repealed]
- 6016 "Tangible personal property"
- 6016.3 Leased fixtures
- 6016.5 Tangible personal property; exclusion
- 6017 "In this State"
- 6018 Oculists, optometrists and dispensing opticians
- 6018.1 Veterinarians
- 6018.2 Repayment: qualified veterans
- 6018.3 Itinerant veteran vendors
- 6018.4 Chiropractors
- 6018.5 Podiatrists
- 6018.6 Alteration, cleaning, or dyeing of garments
- 6018.7 Licensed hearing aid dispenser
- 6018.8 Department of Transportation
- 6018.9 Promotional items sold at cost
- 6018.10 Volunteer fire departments
- 6019 "Retailer" further defined
- 6020 Producers of X-ray films or photographs
- 6021 Vending machine operators
- 6022 "Vehicle"; "motor vehicle"
- 6023 "Mobile transportation equipment"
- 6024 "One-way rental trucks"