California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 6001.
  This part is known and may be cited as the “Sales and Use Tax Law.”(Added by Stats. 1941, Ch. 36.)
• Section 6002.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1941, Ch. 36.)
• Section 6003.
  “Sales tax” means the tax imposed by Chapter 2 of this part.(Added by Stats. 1941, Ch. 36.)
• Section 6004.
  “Use tax” means the tax imposed by Chapter 3 of this part.(Added by Stats. 1941, Ch. 36.)
• Section 6005.
  “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the...
• Section 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...
• Section 6006.1.
  The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is...
• Section 6006.3.
  “Lease” includes rental, hire and license. “Lease” does not include a use of tangible personal property for a period of less than one day for...
• Section 6006.5.
  “Occasional sale” includes all of the following:(a) A sale of property not held or used by a seller in the course of activities for which he...
• Section 6006.6.
  “Sale” includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an...
• Section 6007.
  (a) (1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regular course of business in the form...
• Section 6007.5.
  A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction...
• Section 6008.
  “Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside...
• Section 6009.
  “Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession...
• Section 6009.1.
  “Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting...
• Section 6009.2.
  (a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purchase by a convicted purchaser of tangible personal property with a counterfeit...
• Section 6010.
  “Purchase” 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...
• Section 6010.1.
  The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use...
• Section 6010.3.
  “Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs...
• Section 6010.4.
  If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose...
• Section 6010.5.
  For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically...
• Section 6010.6.
  (a) Except as provided in subdivision (c), “sale” and “purchase,” for the purposes of this part, do not include any of the following:(1) The performance of any...
• Section 6010.65.
  (a) “Sale” and “purchase,” for purposes of this part, do not include any transfer of title to, nor any lease of, tangible personal property pursuant to...
• Section 6010.7.
  Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, and Section 6094.1 shall have no application to a...
• Section 6010.8.
  (a) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party. As used...
• Section 6010.8.a.
  (a) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party. As used...
• Section 6010.9.
  “Sale” and “purchase,” for the purposes of this part, do not include the design, development, writing, translation, fabrication, lease, or transfer for a consideration of...
• Section 6010.10.a.
  (a) “Sale” and “purchase,” for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or pollution...
• Section 6010.11.
  “Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor...
• Section 6010.15.
  (a) “Sale” and “purchase” for the purposes of this part do not include the transfer of title to vested property by a pawnbroker to a person...
• Section 6010.30.a.
  (a) “Sale” and “purchase,” for the purpose of this part, do not include the transfer of original drawings, sketches, illustrations, or paintings by an artist or...
• Section 6010.40.a.
  “Sale” and “purchase,” for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government...
• Section 6010.50.a.
  (a) For purposes of this part, “sale” and “purchase” do not include any transfer of an endangered or threatened animal or plant species acquired or disposed...
• Section 6011.
  (a) “Sales price” means the total amount for which tangible personal property is sold or leased or rented, as the case may be, valued in money,...
• Section 6011.1.
  (a) Notwithstanding Section 6011, “sales price” from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall not include the value...
• Section 6012.
  (a) “Gross receipts” mean the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers,...
• Section 6012.1.
  (a) Notwithstanding Section 6012, “gross receipts” from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall not include the value...
• Section 6012.2.
  (a) For purposes of this part, “gross receipts” from the sale of a used mobilehome, as defined in Section 18014 of the Health and Safety Code,...
• Section 6012.3.
  For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a...
• Section 6012.5.
  Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of tangible personal property to a common carrier under...
• Section 6012.6.
  (a) For the purposes of this part, “gross receipts” from the sale of a factory-built school building, and the “sales price” of a factory-built school building,...
• Section 6012.7.
  (a) For the purposes of this part, “gross receipts” from the sale of factory-built housing, and the “sales price” of factory-built housing, sold or stored, used,...
• Section 6012.8.
  (a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sales price” of a new mobilehome sold or...
• Section 6012.9.
  (a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sales price” of a new mobilehome sold or...
• Section 6013.
  “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage,...
• Section 6014.
  “Seller” includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which...
• Section 6015.
  (a) “Retailer” includes: (1) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail...
• Section 6016.
  “Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the...
• Section 6016.3.
  “Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach...
• Section 6016.5.
  Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution...
• Section 6017.
  “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned...
• Section 6018.
  A licensed optometrist, physician and surgeon, pharmacist, or registered dispensing optician is a consumer of and shall not be considered a retailer within the provisions...
• Section 6018.1.
  A licensed veterinarian is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, drugs and...
• Section 6018.2.
  (a) A qualified veteran may receive from the state a qualified repayment if all provisions of this section are satisfied.(b) The procedures set forth in this section...
• Section 6018.3.
  (a) A qualified itinerant vendor is a consumer of, and shall not be considered a retailer of, tangible personal property owned and sold by the qualified...
• Section 6018.4.
  A licensed chiropractor is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, vitamins, minerals,...
• Section 6018.5.
  A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, the prosthetic...
• Section 6018.6.
  (a) Any person who received no more than 20 percent of his or her total gross receipts from the alteration of garments during the preceding calendar...
• Section 6018.7.
  A licensed hearing aid dispenser is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to...
• Section 6018.8.
  The Department of Transportation is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, passenger...
• Section 6018.10.a.
  (a) An all volunteer fire department is a consumer of, and shall not be considered a retailer within the provisions of this part of all tangible...
• Section 6019.
  Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any...
• Section 6020.
  Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions of human beings, excluding use of those products for purely...
• Section 6021.
  Notwithstanding any other provision of law, the sales tax applies to the receipts of operators of vending machines located on Army, Navy or Air Force...
• Section 6022.
  “Vehicle” and “motor vehicle,” as used in this part, shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code.(Added...
• Section 6023.
  “Mobile transportation equipment” includes equipment such as railroad cars and locomotives, buses, trucks (except “one-way rental trucks”), truck tractors, truck trailers, dollies, bogies, chassis, reusable...
• Section 6024.
  “One-way rental trucks” are motortrucks of a kind required to be registered under the Vehicle Code, not exceeding the manufacturer’s gross vehicle weight rating of...

Last modified: October 22, 2018