{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6009","citation":"Rev. & Tax. Code, § 6009","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":"Amended by Stats. 1965, 1st Ex. Sess., Ch. 2.   Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.","effective":null,"html":"<p>“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the sale of that property in the regular course of business.</p>","text":"“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the sale of that property in the regular course of business.","otherVersions":[{"effective":"2026-06-29","history":"Amended by Stats. 2026, Ch. 23, Sec. 3.   (SB 122)   Effective June 29, 2026.   Operative January 1, 2027, by its own provisions.","state":"not in force on 2026-09-28","html":"<p>(a) “Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the sale of that property in the regular course of business.</p><p>(b) For purposes of subdivision (a), the exercise of any right or power over tangible personal property incident to the ownership of that property includes opening, viewing, accessing, downloading, copying, updating, possessing, storing, or manipulating a digital product transferred electronically or accessed remotely.</p><p>(c) The amendments made to this section by the act adding this subdivision shall become operative on January 1, 2027.</p>"}],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-6009","source":"California Legislative Information bulk export (pubinfo)"}