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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

7,339 sections·Filtered byTitle RTC✕

Rev. & Tax. Code § 6005 Section 6005
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“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 benefit of creditors, trustee, trustee in bankruptcy, syndicate,…
Rev. & Tax. Code § 6006 Section 6006
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“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 t…
Rev. & Tax. Code § 6006.1 Section 6006.1
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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 a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in …
Rev. & Tax. Code § 6006.3 Section 6006.3
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“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 a charge of less than twenty dollars ($20) when the privilege to use the property is restricted to use thereof on the premises or at a bus…

Rev. & Tax. Code § 6006.5 Section 6006.5

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“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 or she is required to hold a seller’s permit or permits or would be required to hold a seller’s permit or permits if the activities were c…

Rev. & Tax. Code § 6006.6 Section 6006.6

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“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 agreement or understanding at the time of the sale that the property involved either will not be delivered to the successful bidder or that …

Rev. & Tax. Code § 6007 Section 6007

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(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 of tangible personal property. (2) When tangible personal property is delivered by an owner or former owner thereof, or by a factor or agent of t…

Rev. & Tax. Code § 6007.5 Section 6007.5

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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 of improvements on or to real property in this State is a retail sale. The gross receipts from such a sale or the sales price …

Rev. & Tax. Code § 6008 Section 6008

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“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 this State of tangible personal property purchased from a retailer. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 6009 Section 6009

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“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 of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does…

Rev. & Tax. Code § 6009.1 Section 6009.1

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“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 it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabrica…

Rev. & Tax. Code § 6009.2 Section 6009.2

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(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 mark, a counterfeit label, or an illicit label on that property, or in connection with that purchase, r…

Rev. & Tax. Code § 6009.5 Section 6009.5

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(a) For purposes of the use tax liability imposed pursuant to Sections 6052 and 6201.55, “storage” and “use” do not include the keeping, retaining, or exercising of any right or power over a digital product for the purpose of installing or deploying the digital product for use th…

Rev. & Tax. Code § 6010 Section 6010

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“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 personal property for a consideration. “Transfer of possession” includes only transactions found by the boa…

Rev. & Tax. Code § 6010.1 Section 6010.1

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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 in this state by the lessee as respects any period of time the leased property is situated in this state, irrespective of the time or pl…

Rev. & Tax. Code § 6010.10 Section 6010.10

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(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 control facility to the Capital Programs and Climate Financing Authority by any participating party, nor any lease or…

Rev. & Tax. Code § 6010.11 Section 6010.11

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“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 lease arrangement described in Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by Section 208 of Public Law 97-248, …

Rev. & Tax. Code § 6010.15 Section 6010.15

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(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 who pledged the property to the pawnbroker as security for a loan and from whom title to the property transferred to the pawnbroker pursuant…

Rev. & Tax. Code § 6010.3 Section 6010.3

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“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 thereof for use in the preparation of printed matter, or (b) the fabrication or transfer of such reproduction proofs or im…

Rev. & Tax. Code § 6010.30 Section 6010.30

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(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 designer at a social gathering for entertainment purposes, if all of the following requirements are met: (1) Substantia…

Rev. & Tax. Code § 6010.4 Section 6010.4

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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 of reducing the cost of producing motion pictures through the sharing of the use of equipment, studio facilities and the services of person…

Rev. & Tax. Code § 6010.40 Section 6010.40

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“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 animal shelter or a nonprofit animal welfare organization of any animal to an individual for use as a pet, or any charges made by the gov…

Rev. & Tax. Code § 6010.5 Section 6010.5

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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 located at the time the act constituting the sale or purchase, as defined in this part, takes place. (Added by Stats. 1965, Ch. 1960. Super…

Rev. & Tax. Code § 6010.5.1 Section 6010.5.1

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(a) The place of use of a digital product shall be the place where any right or power is exercised over the digital product. The right or power to remotely access a digital product is exercised at the place where the person accessing the digital product is located. (b) It shall b…

Rev. & Tax. Code § 6010.50 Section 6010.50

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(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 of through a trade or exchange between nonprofit zoological societies or between a member of the American Zoo and Aquarium …

Rev. & Tax. Code § 6010.6 Section 6010.6

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(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 qualified production services in connection with the production of all or any part of any qualified motion picture. Per…

Rev. & Tax. Code § 6010.65 Section 6010.65

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(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 an acquisition sale and leaseback. An acquisition sale and leaseback is a sale by a person and leaseback to that person of tangi…

Rev. & Tax. Code § 6010.7 Section 6010.7

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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 lease of a chemical toilet unit. Such a lease is a “sale” and “purchase” and the taxes imposed by this part apply measured by the …

Rev. & Tax. Code § 6010.8 Section 6010.8

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(a) (1) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party. (2) On and after September 21, 2018, “sale” and “purchase” do not include any lease or transfer of title of tangible pers…

Rev. & Tax. Code § 6010.9 Section 6010.9

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“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 title or possession, of a custom computer program, other than a basic operational program (as defined in Sect…

Rev. & Tax. Code § 6011 Section 6011

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(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, whether paid in money or otherwise, without any deduction on account of any of the following: (1) The cost of the property sold. (2) The…

Rev. & Tax. Code § 6011.1 Section 6011.1

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(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 of initial or periodic membership fees and the value of labor performed in lieu of, or as part of, mont…

Rev. & Tax. Code § 6012 Section 6012

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(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, valued in money, whether received in money or otherwise, without any deduction on account of any of the following: (1) The cost of the property s…

Rev. & Tax. Code § 6012.1 Section 6012.1

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(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 of initial or periodic membership fees and the value of labor performed in lieu of, or as part of, m…

Rev. & Tax. Code § 6012.2 Section 6012.2

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(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, and the “sales price” of a used mobilehome, sold or stored, used, or otherwise consumed in this state shall be based on the current value…

Rev. & Tax. Code § 6012.3 Section 6012.3

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(a) 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 used motor vehicle or any restocking fees pursuant to Section 1784.43 of the Civil Code. (b) This section shall become operative October…

Rev. & Tax. Code § 6012.5 Section 6012.5

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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 the circumstances set forth in Section 6385. (Added by Stats. 1962, Ch. 3.)

Rev. & Tax. Code § 6012.6 Section 6012.6

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(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, sold or stored, used, or otherwise consumed in this state shall be 40 percent of the sales price of the factory-built sc…

Rev. & Tax. Code § 6012.7 Section 6012.7

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(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, or otherwise consumed in this state shall be 40 percent of the sales price of the factory-built housing to the consume…

Rev. & Tax. Code § 6012.8 Section 6012.8

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(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 stored, used, or otherwise consumed in this state shall be 75 percent of the sales price of the mobilehome to the retailer, if the mobilehome i…

Rev. & Tax. Code § 6012.9 Section 6012.9

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(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 stored, used or otherwise consumed in this state shall be 75 percent of the sales price of the mobilehome to the retailer, if such mobilehome i…

Rev. & Tax. Code § 6013 Section 6013

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“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, either direct or indirect. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 6014 Section 6014

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“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 are required to be included in the measure of the sales tax. For the purposes of this section, the phrase “tangible personal pro…

Rev. & Tax. Code § 6015 Section 6015

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(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 sales at auction of tangible personal property owned by the person or others. (2) Every person engaged in the busi…

Rev. & Tax. Code § 6016 Section 6016

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“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 senses. (Added by Stats. 1941, Ch. 36. Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.)

Rev. & Tax. Code § 6016.1 Section 6016.1

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(a) “Digital product” means prewritten computer software transferred on tangible storage media, transferred electronically, or accessed remotely. (b) “Digital product” does not include any of the following: (1) A digital asset. (2) A digital audio work. (3) A digital audiovisual …

Rev. & Tax. Code § 6016.2 Section 6016.2

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(a) “Accessed remotely” means to have accessed for consideration by use of a digital code, password, or other means prewritten computer software that resides on the vendor’s server or the server of a third party. (b) “Tangible storage media” means any tangible device or material …

Rev. & Tax. Code § 6016.3 Section 6016.3

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“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 or termination of the lease, unless the lessor is also the lessor of the realty. (Amended by Stats. 1971, Ch. 1777.)

Rev. & Tax. Code § 6016.5 Section 6016.5

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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 lines, and the poles, towers, or conduit by which they are supported or in which they are …

Rev. & Tax. Code § 6017 Section 6017

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“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 by or ceded to the United States of America. (Added by Stats. 1941, Ch. 36.)