California Revenue and Taxation Code ARTICLE 1 - Imposition of Tax

• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 6055.
  (a) 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...

Last modified: October 22, 2018