California Revenue and Taxation Code 6010.5 – For the purposes of this part, the place of the sale or purchase of …
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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.)
Terms Used In California Revenue and Taxation Code 6010.5
- Personal property: All property that is not real property.