{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6008","citation":"Rev. & Tax. Code, § 6008","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 1. General Provisions and Definitions [6001. - 6024.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-1"}],"history":"Added by Stats. 1941, Ch. 36.","effective":null,"html":"<p>“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.</p>","text":"“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-6008","source":"California Legislative Information bulk export (pubinfo)"}