CHAPTER 1. General Provisions and Definitions

Chapter 1 added by Stats. 1941, Ch. 36.

§§ 6001–6024 · 69 sections

§ 6001 This part is known and may be cited as the “Sales and Use Tax Law.”
§ 6002 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
§ 6003 “Sales tax” means the tax imposed by Chapter 2 of this part.
§ 6004 “Use tax” means the tax imposed by Chapter 3 of this part.
§ 6005 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation,…
§ 6006 “Sale” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of…
§ 6006.1 The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in…
§ 6006.3 “Lease” includes rental, hire and license. “Lease” does not include a use of tangible personal property for a period of less than one day for a charge of less…
§ 6006.5 “Occasional sale” includes all of the following: (a) A sale of property not held or used by a seller in the course of activities for which he or she is…
§ 6006.6 “Sale” includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an agreement or…
§ 6007 (a) (1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regular course of business in the form of tangible personal…
§ 6007.5 A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction of…
§ 6008 “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…
§ 6009 “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…
§ 6009.1 “Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently…
§ 6009.2 (a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purchase by a convicted purchaser of tangible personal property…
§ 6009.5 (a) For purposes of the use tax liability imposed pursuant to Sections 6052 and 6201.55, “storage” and “use” do not include the keeping, retaining, or… see note
§ 6010 “Purchase” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means…
§ 6010.1 The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state…
§ 6010.3 “Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs…
§ 6010.4 If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of reducing the…
§ 6010.5 For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically located at the…
§ 6010.5.1 (a) The place of use of a digital product shall be the place where any right or power is exercised over the digital product. The right or power to remotely… see note
§ 6010.6 (a) Except as provided in subdivision (c), “sale” and “purchase,” for the purposes of this part, do not include any of the following: (1) The performance of…
§ 6010.65 (a) “Sale” and “purchase,” for purposes of this part, do not include any transfer of title to, nor any lease of, tangible personal property pursuant to an…
§ 6010.7 Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, and Section 6094.1 shall have no application to a lease of…
§ 6010.8 (a) (1) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party.…
§ 6010.9 “Sale” and “purchase,” for the purposes of this part, do not include the design, development, writing, translation, fabrication, lease, or transfer for a…
§ 6010.10 (a) “Sale” and “purchase,” for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or…
§ 6010.11 “Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease…
§ 6010.15 (a) “Sale” and “purchase” for the purposes of this part do not include the transfer of title to vested property by a pawnbroker to a person who pledged the…
§ 6010.30 (a) “Sale” and “purchase,” for the purpose of this part, do not include the transfer of original drawings, sketches, illustrations, or paintings by an artist…
§ 6010.40 “Sale” and “purchase,” for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government animal shelter…
§ 6010.50 (a) For purposes of this part, “sale” and “purchase” do not include any transfer of an endangered or threatened animal or plant species acquired or disposed of…
§ 6011 (a) “Sales price” means the total amount for which tangible personal property is sold or leased or rented, as the case may be, valued in money, whether paid in…
§ 6011.1 (a) Notwithstanding Section 6011, “sales price” from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall not…
§ 6012 (a) “Gross receipts” mean the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether…
§ 6012.1 (a) Notwithstanding Section 6012, “gross receipts” from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall…
§ 6012.2 (a) For purposes of this part, “gross receipts” from the sale of a used mobilehome, as defined in Section 18014 of the Health and Safety Code, and the “sales…
§ 6012.3 (a) For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor…
§ 6012.5 Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of tangible personal property to a common carrier under the…
§ 6012.6 (a) For the purposes of this part, “gross receipts” from the sale of a factory-built school building, and the “sales price” of a factory-built school building,…
§ 6012.7 (a) For the purposes of this part, “gross receipts” from the sale of factory-built housing, and the “sales price” of factory-built housing, sold or stored,…
§ 6012.8 (a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sales price” of a new mobilehome sold or stored, used, or…
§ 6012.9 (a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sales price” of a new mobilehome sold or stored, used or…
§ 6013 “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or…
§ 6014 “Seller” includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which are…
§ 6015 (a) “Retailer” includes: (1) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making…
§ 6016 “Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the…
§ 6016.1 (a) “Digital product” means prewritten computer software transferred on tangible storage media, transferred electronically, or accessed remotely. (b) “Digital… see note
§ 6016.2 (a) “Accessed remotely” means to have accessed for consideration by use of a digital code, password, or other means prewritten computer software that resides… see note
§ 6016.3 “Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or…
§ 6016.5 Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical…
§ 6017 “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded…
§ 6018 A licensed optometrist, physician and surgeon, pharmacist, or registered dispensing optician is a consumer of and shall not be considered a retailer within the…
§ 6018.1 A licensed veterinarian is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, drugs and medicines used…
§ 6018.2 (a) A qualified veteran may receive from the state a qualified repayment if all provisions of this section are satisfied. (b) The procedures set forth in this…
§ 6018.4 A licensed chiropractor is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, vitamins, minerals,…
§ 6018.5 A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, the prosthetic materials and…
§ 6018.6 (a) Any person who received no more than 20 percent of his or her total gross receipts from the alteration of garments during the preceding calendar year is a…
§ 6018.7 A licensed hearing aid dispenser is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to hearing aids sold…
§ 6018.8 The Department of Transportation is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, passenger…
§ 6018.10 (a) An all-volunteer fire department is a consumer, and shall not be considered a retailer within this part, of all tangible personal property sold by it,…
§ 6019 Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of…
§ 6020 Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions of human beings, excluding use of those products for purely…
§ 6021 Notwithstanding any other provision of law, the sales tax applies to the receipts of operators of vending machines located on Army, Navy or Air Force…
§ 6022 “Vehicle” and “motor vehicle,” as used in this part, shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code.
§ 6023 “Mobile transportation equipment” includes equipment such as railroad cars and locomotives, buses, trucks (except “one-way rental trucks”), truck tractors,…
§ 6024 “One-way rental trucks” are motortrucks of a kind required to be registered under the Vehicle Code, not exceeding the manufacturer’s gross vehicle weight…