CHAPTER 2. The Sales Tax [6051. - 6172.]
Chapter 2 added by Stats. 1941, Ch. 36.
§§ 6051–6172 · 53 sections
ARTICLE 1. Imposition of Tax §§ 6051–6055 · 13 sections
- § 6051 For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 21/2 percent of the gross receipts…
- § 6051.1 (a) Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 5…
- § 6051.15 (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6051 and attributable to a rate of…
- § 6051.2 (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at retail, a…
- § 6051.3 In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision of this part, for the privilege of selling tangible personal…
- § 6051.4 (a) Section 6051.3 shall be operative with respect to the sale of all tangible personal property sold at retail in this state on or after July 15, 1991, but…
- § 6051.45 Notwithstanding 6051.4 or any other provision of law, the state sales tax rate in Section 6051.3 shall not be operative in any calendar year beginning on or…
- § 6051.5 (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at retail a… see note
- § 6051.6 There are exempted from the taxes imposed by Section 6051.5 the gross receipts derived from the sale of tangible personal property, other than fuel or…
- § 6051.8 (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, for the privilege of selling tangible personal property at retail a…
- § 6052 (a) Notwithstanding Section 6010.5, and except as provided in subdivision (c), a retailer is relieved from liability to pay sales tax on the sale or purchase… see note
- § 6054 (a) A retailer is relieved from liability to pay sales tax or collect use tax on the sale or purchase of a digital product transferred electronically or… see note
- § 6055 (a) (1) A retailer is relieved from liability for sales tax that became due and payable, insofar as the measure of the tax is represented by accounts that have…
ARTICLE 2. Permits §§ 6066–6077 · 18 sections
- § 6066 (a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a permit for each place…
- § 6066.3 (a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of selling…
- § 6066.4 A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible personal…
- § 6066.5 At the time the board provides the applicant with an application form, the applicant shall be provided with a written notice in a form prescribed by the board…
- § 6067 After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall grant and…
- § 6068 Upon such notification of a change of address as may be required by the board, a permit may be reissued for the new address of a business place of a…
- § 6069 A seller whose permit has been previously suspended or revoked shall pay the board a fee of one hundred dollars ($100) for the renewal or issuance of a permit.
- § 6070 Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board relating to the sales tax…
- § 6070.5 (a) The board may refuse to issue a permit to any person submitting an application for a permit as required in Section 6066 if the person desiring to engage in…
- § 6071 A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any…
- § 6071.1 (a) A permitholder who fails to surrender a seller’s permit upon transfer of a business shall be liable for any tax, interest, and penalty incurred by the…
- § 6072 A permit shall be held only by persons actively engaging in or conducting a business as a seller of tangible personal property. Any person not so engaged shall…
- § 6073 (a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap meet, flea…
- § 6073.1 An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifies that a seller has a valid seller’s permit, or who obtains…
- § 6073.2 (a) Section 6073 shall not apply to any of the following: (1) An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal…
- § 6074 (a) When the board determines it is necessary for the efficient administration of this part, the board may, by written notice, require any person making sales…
- § 6075 (a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of animal life, that is exempt from…
- § 6077 (a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other applicable penalty,…
ARTICLE 3. Presumptions and Resale Certificates §§ 6091–6095 · 9 sections
- § 6091 For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross receipts are subject to…
- § 6092 The certificate relieves the seller from liability for sales tax only if taken in good faith from a person who is engaged in the business of selling tangible…
- § 6092.1 Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile…
- § 6092.5 (a) Every qualified person making any sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a…
- § 6093 The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser, and shall…
- § 6094 (a) If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for sale in…
- § 6094.1 If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and leases such property, the purchaser may elect at the time…
- § 6094.5 Except as provided in Sections 6012.8 and 6012.9: (a) Any person, including any officer or employee of a corporation, who gives a resale certificate for…
- § 6095 If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of business, and…
ARTICLE 4. Inclusion of Support Services in Sales Tax §§ 6150–6172 · 13 sections
- § 6150 For purposes of this article, notwithstanding any provision of Chapter 1 (commencing with Section 6001), the following words have the following meanings in…
- § 6151 (a) Beginning on the date for which the federal Centers for Medicare and Medicaid Services approves implementation of the state plan amendment described in…
- § 6152 For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the…
- § 6154 For the efficient administration of this article and the collection of tax from providers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining…
- § 6156 A seller shall file with the board an application pursuant to Section 6066, which shall state that the applicant will actively engage in arranging for the…
- § 6158 After compliance by the seller with Section 6156 and by the seller and the board with Section 6067, the board shall grant and issue a permit or permits to each…
- § 6160 A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of support services. Any…
- § 6162 For purposes of Section 6486, a seller is a retailer.
- § 6164 Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.
- § 6166 The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may…
- § 6168 Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this article shall be deposited in the State Treasury to the…
- § 6170 (a) (1) This article shall become operative only if federal Medicaid approval sought by the Director of Health Care Services pursuant to paragraph (1) of…
- § 6172 This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision…