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Business Taxes Law Guide—Revision 2026
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 §§ 6001–6024
- Chapter 1.5. Streamlined Sales Tax Project §§ 6025–6031
- Chapter 1.7. Marketplace Facilitator Act §§ 6040–6049.5
- Chapter 2. The Sales Tax §§ 6051–6189
- Chapter 3. The Use Tax §§ 6201–6249
- Chapter 3.3. Vehicle Smog Impact Fee § 6263
- Chapter 3.5. Vehicles, Vessels, And Aircraft §§ 6271–6295
- Chapter 4. Exemptions §§ 6351–6423
- Chapter 5. Determinations §§ 6451–6597
- Chapter 6. Collection of Tax §§ 6701–6850
- Chapter 7. Overpayments and Refunds §§ 6901–6981
- Chapter 8. Administration §§ 7051–7099.1
- Chapter 9. Disposition of Proceeds §§ 7101–7107
- Chapter 10. Violations §§ 7151–7157
- Chapter 11. Res Judicata § 7176
- Index
- Table of Cases
- Table of Statutes with Repeal or Sunset Dates