Chapter 1. General Provisions and Definitions - California Revenue and Taxation Code Section 6006
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California Laws > Revenue and Taxation Code > Chapter 1. General Provisions and Definitions - California Revenue and Taxation Code Section 6006
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 tangible personal property for a consideration. "Transfer of
possession" includes only transactions found by the board to be in
lieu of a transfer of title, exchange, or barter.
(b) The producing, fabricating, processing, printing, or
imprinting of tangible personal property for a consideration for
consumers who furnish either directly or indirectly the materials
used in the producing, fabricating, processing, printing, or
(c) The furnishing and distributing of tangible personal property
for a consideration by social clubs and fraternal organizations to
their members or others.
(d) The furnishing, preparing, or serving for a consideration of
food, meals, or drinks.
(e) A transaction whereby the possession of property is
transferred but the seller retains the title as security for the
payment of the price.
(f) A transfer for a consideration of the title or possession of
tangible personal property which has been produced, fabricated, or
printed to the special order of the customer, or of any publication.
(g) Any lease of tangible personal property in any manner or by
any means whatsoever, for a consideration, except a lease of:
(1) Motion pictures or animated motion pictures, including
television, films, and tapes.
(2) Linen supplies and similar articles when an essential part of
the lease agreement is the furnishing of the recurring service of
laundering or cleaning the articles.
(3) Household furnishings with a lease of the living quarters in
which they are to be used.
(4) Mobile transportation equipment for use in transportation of
persons or property as defined in Section 6023.
(5) Tangible personal property leased in substantially the same
form as acquired by the lessor or leased in substantially the same
form as acquired by a transferor, as to which the lessor or
transferor has paid sales tax reimbursement or has paid use tax
measured by the purchase price of the property. For purposes of this
paragraph, "transferor" shall mean the following:
(A) A person from whom the lessor acquired the property in a
transaction described in subdivision (b) of Section 6006.5.
(B) A decedent from whom the lessor acquired the property by will
or the laws of succession.
(6) A mobilehome, as defined in Sections 18008 and 18211 of the
Health and Safety Code, other than a mobilehome originally sold new
prior to July 1, 1980, and not subject to local property taxation.
(7) Paragraphs (1) and (5) and Section 6094.1 shall not apply to
rentals or leases of video cassettes, video tapes, and video discs
for private use under which the lessee or renter does not obtain or
acquire the right to license, broadcast, exhibit, or reproduce the
video cassette, video tape, or video disc.
Last modified: February 16, 2015