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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 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- 6012.2 Mobilehomes; current value [Repealed]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- 6012.7 Factory-built housing [Repealed]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- 6012.8 Mobilehomes; installed as residences [Repealed]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- 6015.5 Commercial advertising [Repealed]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"