California Revenue and Taxation Code ARTICLE 1 - Imposition of Tax

• Section 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...
• Section 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 purchased from...
• Section 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...
• Section 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,...
• Section 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...
• Section 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 retailer...
• Section 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...
• Section 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,...
• Section 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...
• Section 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,...
• Section 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,...
• Section 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...
• Section 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 state...
• Section 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...
• Section 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,...
• Section 6203.a.
  (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,...
• Section 6203.5.
  (a) 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...
• Section 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...
• Section 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...
• Section 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...
• Section 6207.
  Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.(Added by Stats. 1941, Ch. 36.)

Last modified: October 22, 2018