{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7254","citation":"Rev. & Tax. Code, § 7254","status":"not-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 1.6. TRANSACTIONS AND USE TAXES [7251. - 7279.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6"},{"name":"CHAPTER 1. General Provisions and Definitions [7251. - 7254.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6/chapter-1"}],"history":"Added by Stats. 2026, Ch. 23, Sec. 21.   (SB 122)   Effective June 29, 2026.   Operative January 1, 2027, by its own provisions.","effective":"2026-06-29","html":"<p>(a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section <a href=\"/rtc/6010.5\">6010.5</a>.</p><p>(b) The section shall become operative on January 1, 2027.</p>","text":"(a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5. (b) The section shall become operative on January 1, 2027.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7254","source":"California Legislative Information bulk export (pubinfo)"}