CHAPTER 3. The Use Tax [6201. - 6249.]
Chapter 3 added by Stats. 1941, Ch. 36.
§§ 6201–6249 · 35 sections
ARTICLE 1. Imposition of Tax §§ 6201–6207 · 22 sections
- § 6201 An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after…
- § 6201.1 (a) Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal property…
- § 6201.15 (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6201 and attributable to a rate of…
- § 6201.2 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other…
- § 6201.3 In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use,…
- § 6201.4 (a) Section 6201.3 shall be operative with respect to the storage, use, or other consumption in this state of tangible personal property purchased from any…
- § 6201.45 Notwithstanding 6201.4 or any other provision of law, the state use tax rate in Section 6201.3 shall not be operative in any calendar year beginning on or…
- § 6201.5 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other… see note
- § 6201.55 (a) Notwithstanding Section 6010.5 and except as provided in subdivision (c), a retailer is relieved of the obligation to collect use tax on the sale or… see note
- § 6201.6 There are exempted from the taxes imposed by Section 6201.5 the storage, use, or other consumption in this state of tangible personal property, other than fuel…
- § 6201.7 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other… see note
- § 6201.8 (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, an excise tax is hereby imposed on the storage, use, or other…
- § 6202 (a) Every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer is liable for the tax. His or her…
- § 6202.5 Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this…
- § 6202.7 Any retailer who loans any motor vehicle to any employee of the University of California or the California State University shall be liable for the use tax on…
- § 6203 (a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state and making sales of tangible personal property for storage,… see note
- § 6203.1 (a) The department, in its discretion, may relieve a retailer engaged in business in this state that meets the requirements of subdivision (b) of the…
- § 6203.5 (a) (1) A retailer is relieved from liability to collect use tax that became due and payable, insofar as the measure of the tax is represented by accounts that…
- § 6204 The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the…
- § 6205 It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof…
- § 6206 The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises,…
- § 6207 Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.
ARTICLE 2. Registration §§ 6225–6226 · 2 sections
- § 6225 (a) In order to facilitate the collection of use tax imposed by this part, a qualified purchaser shall register with the department on a form prescribed by the…
- § 6226 Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the name and…
ARTICLE 3. Presumptions and Resale Certificates §§ 6241–6249 · 11 sections
- § 6241 For the purpose of the proper administration of this part and to prevent evasion of the use tax and the duty to collect the use tax, it shall be presumed that…
- § 6242 The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person who is engaged in…
- § 6243 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…
- § 6243.1 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…
- § 6244 (a) If a purchaser who gives a resale certificate or purchases property for the purpose of reselling it makes any storage or use of the property other than…
- § 6245 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…
- § 6245.5 (a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturers’ or importers’ excise tax…
- § 6246 It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July…
- § 6247 On and after the effective date of this section, it shall be further presumed that tangible personal property delivered outside this State to a purchaser known…
- § 6248 (a) There shall be a rebuttable presumption that any vehicle, vessel, or aircraft bought outside of this state on or after the effective date of this section,…
- § 6249 A member of the armed services on active duty who purchases a vehicle prior to the effective date of his discharge shall not be subject to the presumption…