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California Revenue and Taxation Code > Division 2 > Part 1 > Chapter 1 - General Provisions And Definitions

California Codes > California Revenue and Taxation Code > Division 2 > Part 1 > Chapter 1 - General Provisions And Definitions

^{Current as of: 2010}

^{Check for updates}

2009 version


§ 6001	This part is known and may be cited as the "Sales and Use Tax~
§ 6002	Except where the context otherwise requires, the definitions~
§ 6003	"Sales tax" means the tax imposed by Chapter 2 of this part.
§ 6004	"Use tax" means the tax imposed by Chapter 3 of this part.
§ 6005	"Person" includes any individual, firm, partnership, joint~
§ 6006	"Sale" means and includes:~
§ 6006.1	The granting of possession of tangible personal property by~
§ 6006.3	"Lease" includes rental, hire and license. "Lease" does not~
§ 6006.5	"Occasional sale" includes all of the following:~
§ 6006.6	"Sale" includes any sale at an auction in respect to~
§ 6007	A "retail sale" or "sale at retail" means a sale for any~
§ 6007.5	A sale of tangible personal property to a contractor or~
§ 6008	"Storage" includes any keeping or retention in this State for~
§ 6009	"Use" includes the exercise of any right or power over~
§ 6009.1	"Storage" and "use" do not include the keeping, retaining~
§ 6010	"Purchase" means and includes:~
§ 6010.1	The possession of tangible personal property by a lessee,~
§ 6010.3	"Sale" and "purchase," for the purposes of this part, do~
§ 6010.4	If two or more persons engaged in the production and~
§ 6010.5	For the purposes of this part, the place of the sale or~
§ 6010.6	Except as provided in subdivision (c), "sale" and~
§ 6010.7	Paragraph (5) of subdivision (g) of Section 6006, paragraph~
§ 6010.8	"Sale" and "purchase" do not include any transfer of title~
§ 6010.9	"Sale" and "purchase," for the purposes of this part, do~
§ 6010.10	"Sale" and "purchase," for the purposes of this part,~
§ 6010.11	"Sale" and "purchase," for the purpose of this part, do~
§ 6010.30	"Sale" and "purchase," for the purpose of this part,~
§ 6010.40	"Sale" and "purchase," for the purpose of this part, do~
§ 6010.50	For purposes of this part, "sale" and "purchase" do~
§ 6010.65	"Sale" and "purchase," for purposes of this part, do~
§ 6011	"Sales price" means the total amount for which tangible~
§ 6011.1	Notwithstanding Section 6011, "sales price" from the~
§ 6012	"Gross receipts" mean the total amount of the sale or~
§ 6012.1	Notwithstanding Section 6012, "gross receipts" from the~
§ 6012.2	For purposes of this part, "gross receipts" from the~
§ 6012.3	For purposes of this part, "gross receipts" and "sales~
§ 6012.5	Nothing in Sections 6011 and 6012 shall affect the~
§ 6012.6	For the purposes of this part, "gross receipts" from~
§ 6012.7	For the purposes of this part, "gross receipts" from~
§ 6012.8	For the purposes of this part, "gross receipts" from~
§ 6012.9	For the purposes of this part, "gross receipts" from~
§ 6013	"Business" includes any activity engaged in by any person or~
§ 6014	"Seller" includes every person engaged in the business of~
§ 6015	"Retailer" includes:~
§ 6016	"Tangible personal property" means personal property which~
§ 6016.3	"Tangible personal property," for the purpose of this part,~
§ 6016.5	Notwithstanding any other provision of law, "tangible~
§ 6017	"In this State" or "in the State" means within the exterior~
§ 6018	A licensed optometrist, physician and surgeon, pharmacist, or~
§ 6018.1	A licensed veterinarian is a consumer of, and shall not be~
§ 6018.3	A qualified itinerant vendor is a consumer of, and~
§ 6018.4	A licensed chiropractor is a consumer of, and shall not be~
§ 6018.5	A licensed podiatrist is a consumer of, and shall not be~
§ 6018.6	Any person who received no more than 20 percent of his~
§ 6018.7	A licensed hearing aid dispenser is a consumer of, and~
§ 6018.8	The Department of Transportation is a consumer of, and~
§ 6018.9	An organization described in Section 501(c) of the~
§ 6019	Every individual, firm, copartnership, joint venture, trust,~
§ 6020	Producers of X-ray films or photographs for the purpose of~
§ 6021	Notwithstanding any other provision of law, the sales tax~
§ 6022	"Vehicle" and "motor vehicle," as used in this part, shall~
§ 6023	"Mobile transportation equipment" includes equipment such as~
§ 6024	"One-way rental trucks" are motortrucks of a kind required to~

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California Laws: Sales Tax

California Revenue and Taxation Code > Division 2 > Part 1 - Sales And Use Taxes

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