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Business Taxes Law Guide—Revision 2024

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 1. General Provisions and Definitions.

Section 41007.4


41007.4. "Purchase." "Purchase" means any transfer of title or possession, exchange, or barter, conditional or otherwise.

History—Added by Stats. 2019, Ch. 54 (SB 96), effective July 1, 2019.