California Code
PART 1 - SALES AND USE TAXES
CHAPTER 3 - The Use Tax

ARTICLE 1 - Imposition of Tax

Section 6201. - 6201. An excise tax is hereby imposed on the storage,...

Section 6201.1. - 6201.1. (a) Notwithstanding Section 6201, an excise tax is hereby...

Section 6201.15. - 6201.15. (a) Notwithstanding Section 7101 or any other law, the...

Section 6201.2. - 6201.2. (a) In addition to the taxes imposed by Section...

Section 6201.3. - 6201.3. In addition to the taxes imposed by Sections 6201,...

Section 6201.4. - 6201.4. (a) Section 6201.3 shall be operative with respect to...

Section 6201.45. - 6201.45. Notwithstanding 6201.4 or any other provision of law, the...

Section 6201.5. - 6201.5. (a) In addition to the taxes imposed by Section...

Section 6201.6. - 6201.6. There are exempted from the taxes imposed by Section...

Section 6201.7. - 6201.7. (a) In addition to the taxes imposed by Section...

Section 6201.8. - 6201.8. (a) Except as provided by Section 6357.3, in addition...

Section 6202. - 6202. (a) Every person storing, using, or otherwise consuming in...

Section 6202.5. - 6202.5. Any retailer, other than a nonprofit zoological society as...

Section 6202.7. - 6202.7. Any retailer who loans any motor vehicle to any...

Section 6203. - 6203. (a) Except as provided by Sections 6292 and 6293,...

Section 6203. - 6203. (a) Except as provided by Sections 6292 and 6293,...

Section 6203. - 6203. (a) Except as provided by Sections 6292 and 6293,...

Section 6203.1. - 6203.1. (a) The department, in its discretion, may relieve a...

Section 6203.5. - 6203.5. (a) A retailer is relieved from liability to collect...

Section 6204. - 6204. The tax required to be collected by the retailer...

Section 6205. - 6205. It is unlawful for any retailer to advertise or...

Section 6206. - 6206. The tax required to be collected by the retailer...

Section 6207. - 6207. Any person violating Sections 6203, 6205, or 6206 is...

ARTICLE 2 - Registration

Section 6225. - 6225. (a) In order to facilitate the collection of use...

Section 6226. - 6226. Every retailer selling tangible personal property for storage, use,...

ARTICLE 3 - Presumptions and Resale Certificates

Section 6241. - 6241. For the purpose of the proper administration of this...

Section 6242. - 6242. The certificate relieves the person selling the property from...

Section 6243. - 6243. The certificate shall be signed by and bear the...

Section 6243.1. - 6243.1. Notwithstanding any other provision of law, any person, other...

Section 6244. - 6244. (a) If a purchaser who gives a resale certificate...

Section 6245. - 6245. If a purchaser gives a certificate with respect to...

Section 6245.5. - 6245.5. (a) A person qualified under subdivision (b) may issue...

Section 6246. - 6246. It shall be further presumed that tangible personal property...

Section 6247. - 6247. On and after the effective date of this section,...

Section 6248. - 6248. (a) There shall be a rebuttable presumption that any...

Section 6249. - 6249. A member of the armed services on active duty...