California Code
PART 1 - SALES AND USE TAXES
CHAPTER 2 - The Sales Tax

ARTICLE 1 - Imposition of Tax

Section 6051. - 6051. For the privilege of selling tangible personal property at...

Section 6051.1. - 6051.1. (a) Notwithstanding Section 6051, for the privilege of selling...

Section 6051.15. - 6051.15. (a) Notwithstanding Section 7101 or any other law, the...

Section 6051.2. - 6051.2. (a) In addition to the taxes imposed by Section...

Section 6051.3. - 6051.3. In addition to the taxes imposed by Sections 6051,...

Section 6051.4. - 6051.4. (a) Section 6051.3 shall be operative with respect to...

Section 6051.45. - 6051.45. Notwithstanding 6051.4 or any other provision of law, the...

Section 6051.5. - 6051.5. (a) In addition to the taxes imposed by Section...

Section 6051.6. - 6051.6. There are exempted from the taxes imposed by Section...

Section 6051.8. - 6051.8. (a) Except as provided by Section 6357.3, in addition...

Section 6055. - 6055. (a) A retailer is relieved from liability for sales...

ARTICLE 2 - Permits

Section 6066. - 6066. (a) Every person desiring to engage in or conduct...

Section 6066.3. - 6066.3. (a) A city, county, or city and county may...

Section 6066.4. - 6066.4. A city, county, or city and county may require...

Section 6066.5. - 6066.5. At the time the board provides the applicant with...

Section 6067. - 6067. After compliance with Sections 6066 and 6701 by the...

Section 6068. - 6068. Upon such notification of a change of address as...

Section 6069. - 6069. A seller whose permit has been previously suspended or...

Section 6070. - 6070. Whenever any person fails to comply with any provision...

Section 6070.5. - 6070.5. (a) The board may refuse to issue a permit...

Section 6071. - 6071. A person who engages in business as a seller...

Section 6071.1. - 6071.1. (a) A permitholder who fails to surrender a seller’s...

Section 6072. - 6072. A permit shall be held only by persons actively...

Section 6073. - 6073. (a) (1) When the board determines it is necessary...

Section 6073.1. - 6073.1. An operator of a swap meet or flea market,...

Section 6073.2. - 6073.2. (a) Section 6073 shall not apply to any of...

Section 6074. - 6074. (a) When the board determines it is necessary for...

Section 6075. - 6075. (a) No permit shall be required of any person...

Section 6077. - 6077. (a) Any retail florist who fails to obtain a...

ARTICLE 3 - Presumptions and Resale Certificates

Section 6091. - 6091. For the purpose of the proper administration of this...

Section 6092. - 6092. The certificate relieves the seller from liability for sales...

Section 6092.1. - 6092.1. Notwithstanding any other provision of law, any person, other...

Section 6092.5. - 6092.5. (a) Every qualified person making any sale of a...

Section 6093. - 6093. The certificate shall be signed by and bear the...

Section 6094. - 6094. (a) If a purchaser who gives a resale certificate...

Section 6094.1. - 6094.1. If a purchaser acquires property in a transaction described...

Section 6094.5. - 6094.5. Except as provided in Sections 6012.8 and 6012.9: (a)...

Section 6095. - 6095. If a purchaser gives a certificate with respect to...

ARTICLE 4 - Inclusion of Support Services in Sales Tax

Section 6150. - 6150. For purposes of this article, notwithstanding any provision of...

Section 6151. - 6151. (a) Beginning on the date for which the federal...

Section 6152. - 6152. For the efficient administration of this article and the...

Section 6154. - 6154. For the efficient administration of this article and the...

Section 6156. - 6156. A seller shall file with the board an application...

Section 6158. - 6158. After compliance by the seller with Section 6156 and...

Section 6160. - 6160. A permit issued pursuant to this article shall be...

Section 6162. - 6162. For purposes of Section 6486, a seller is a...

Section 6164. - 6164. Every provider and seller shall keep any records, receipts,...

Section 6166. - 6166. The board, or any person authorized in writing by...

Section 6168. - 6168. Notwithstanding Section 7101, all revenues, less refunds, derived from...

Section 6170. - 6170. (a) (1) This article shall become operative only if...

Section 6172. - 6172. This article shall remain in effect only until the...