Revenue and Taxation Code § 7254
CHAPTER 1. General Provisions and Definitions
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.