Revenue and Taxation Code § 7254

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026 · not in forceRev. & Tax. Code, § 7254Official source ↗Ask about this

Added by Stats. 2026, Ch. 23, Sec. 21. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.

No version of this section is in force on September 28, 2026; the latest listed version is shown.

(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.