Chapter 1. General Provisions and Definitions

Index

• Ca. Rev. and Tax. Code § 6001 Short Title
• Ca. Rev. and Tax. Code § 6002 Definitions Govern Construction
• Ca. Rev. and Tax. Code § 6003 "Sales Tax" Defined
• Ca. Rev. and Tax. Code § 6004 "Use Tax" Defined
• Ca. Rev. and Tax. Code § 6005 "Person" Defined
• Ca. Rev. and Tax. Code § 6006 "Sale" Defined
• Ca. Rev. and Tax. Code § 6006.1 Granting of Possession of Tangible Personal Property By Lessor to Lessee
• Ca. Rev. and Tax. Code § 6006.3 "Lease" Defined; Sale Under Security Agreement
• Ca. Rev. and Tax. Code § 6006.5 "Occasional Sale" Defined
• Ca. Rev. and Tax. Code § 6006.6 Sale At Auction
• Ca. Rev. and Tax. Code § 6007 "Retail Sale" Or "Sale At Retail" Defined
• Ca. Rev. and Tax. Code § 6007.5 Sale of Tangible Personal Property to Contractor Or Subcontractor For Use In Performance of Contracts With United States For Construction of Improvements On Or to Real Property In This State
• Ca. Rev. and Tax. Code § 6008 "Storage" Defined
• Ca. Rev. and Tax. Code § 6009 "Use" Defined
• Ca. Rev. and Tax. Code § 6009.1 "Storage" Or "Use" Not Including Keeping Tangible Personal Property For Use Outside State
• Ca. Rev. and Tax. Code § 6009.2 Sale of Property With Counterfeit Mark
• Ca. Rev. and Tax. Code § 6010 "Purchase" Defined
• Ca. Rev. and Tax. Code § 6010.1 Possession of Tangible Personal Property By Lessee
• Ca. Rev. and Tax. Code § 6010.3 Fabrication Or Transfer of Composed Type Or Reproduction Proofs
• Ca. Rev. and Tax. Code § 6010.4 Partnership For Purpose of Reducing Cost of Producing Motion Pictures
• Ca. Rev. and Tax. Code § 6010.5 Place of Sale Or Purchase of Tangible Personal Property
• Ca. Rev. and Tax. Code § 6010.6 Production Services Or Transfers Related to Motion Pictures
• Ca. Rev. and Tax. Code § 6010.65 Acquisition Sale and Leaseback
• Ca. Rev. and Tax. Code § 6010.7 Lease of Chemical Toilet Unit
• Ca. Rev. and Tax. Code § 6010.8 [Effective Until 1/1/2020] Lease Or Transfer of Title of Tangible Personal Property Constituting Any Project to Any Participating Party
• Ca. Rev. and Tax. Code § 6010.8 [Effective 1/1/2020] Lease Or Transfer of Title of Tangible Personal Property Constituting Any Project to Any Participating Party
• Ca. Rev. and Tax. Code § 6010.8 Lease Or Transfer of Title of Tangible Personal Property Constituting Any Project to Any Participating Party
• Ca. Rev. and Tax. Code § 6010.9 Custom Computer Program
• Ca. Rev. and Tax. Code § 6010.10 Transfer of Title of Project Or Pollution Control Facility
• Ca. Rev. and Tax. Code § 6010.11 Transfer of Qualified Mass Commuting Vehicle Pursuant to Safe Harbor Lease Arrangement
• Ca. Rev. and Tax. Code § 6010.15 Transfer of Title to Vested Property By a Pawnbroker to a Person Who Pledged the Property to the Pawnbroker As Security For a Loan
• Ca. Rev. and Tax. Code § 6010.30 Transfer of Original Drawings, Sketches, Illustrations, Or Paintings By Artist Or Designer At Social Gathering For Entertainment Purposes
• Ca. Rev. and Tax. Code § 6010.40 Transfer By Local Governmental Animal Shelter Or Nonprofit Animal Welfare Organization of Animal to Individual For Use As Pet
• Ca. Rev. and Tax. Code § 6010.50 Transfer of Endangered Or Threatened Animal Or Plant Species
• Ca. Rev. and Tax. Code § 6011 "Sales Price" Defined
• Ca. Rev. and Tax. Code § 6011.1 Sales Price From Sale of Tangible Personal Property By Consumer Cooperatives
• Ca. Rev. and Tax. Code § 6012 "Gross Receipts" Defined
• Ca. Rev. and Tax. Code § 6012.1 Gross Receipts From Sale of Tangible Personal Property By Consumer Cooperatives
• Ca. Rev. and Tax. Code § 6012.2 Gross Receipts From Sale of Used Mobilehome; Sales Price of Used Mobilehome
• Ca. Rev. and Tax. Code § 6012.3 Portion of Sales Price Returned to Purchaser of Used Motor Vehicle Or Purchase Price For Purchase of Contract Cancellation Option
• Ca. Rev. and Tax. Code § 6012.5 Effect of Sections 6011 and 6012 On Exemption For Sales of Tangible Personal Property to Common Carrier
• Ca. Rev. and Tax. Code § 6012.6 Gross Receipts From Sale of a Factory-Built School Building; Sales Price of Factory-Built School Building
• Ca. Rev. and Tax. Code § 6012.7 Gross Receipts From Sale of Factory-Built Housing; Sales Price of Factory-Built Housing
• Ca. Rev. and Tax. Code § 6012.8 Gross Receipts From Sale of New Mobilehome; Sales Price of New Mobilehome
• Ca. Rev. and Tax. Code § 6012.9 Gross Receipts From Sale of New Mobilehome; Sales Price of New Mobilehome
• Ca. Rev. and Tax. Code § 6013 "Business" Defined
• Ca. Rev. and Tax. Code § 6014 "Seller" Defined
• Ca. Rev. and Tax. Code § 6015 "Retailer" Defined; Agents; Newspaper Carrier
• Ca. Rev. and Tax. Code § 6016 "Tangible Personal Property" Defined
• Ca. Rev. and Tax. Code § 6016.3 Leased Fixtures
• Ca. Rev. and Tax. Code § 6016.5 Telephone and Telegraph Lines and Electrical Transmission and Distribution Lines
• Ca. Rev. and Tax. Code § 6017 "In This State" Or "In the State" Defined
• Ca. Rev. and Tax. Code § 6018 Optometrist, Physician and Surgeon, Pharmacist, Or Registered Dispensing Optician
• Ca. Rev. and Tax. Code § 6018.1 Veterinarian
• Ca. Rev. and Tax. Code § 6018.2 Repayment of Taxes For Qualified Veterans
• Ca. Rev. and Tax. Code § 6018.3 Qualified Itinerant Vendor
• Ca. Rev. and Tax. Code § 6018.4 Chiropractor
• Ca. Rev. and Tax. Code § 6018.5 Podiatrist
• Ca. Rev. and Tax. Code § 6018.6 Alteration of Garments
• Ca. Rev. and Tax. Code § 6018.7 Hearing Aid Dispenser
• Ca. Rev. and Tax. Code § 6018.8 Department of Transportation
• Ca. Rev. and Tax. Code § 6018.9 [Repealed]
• Ca. Rev. and Tax. Code § 6018.10 [Operativeon the First Day of the First Calendar Quarter Commencing More Than 90 Days After the Effective Date] Classification of Volunteer Fire Department As Consumer
• Ca. Rev. and Tax. Code § 6019 Individual, Firm, Copartnership, Joint Venture, Trust, Business Trust, Syndicate, Association Or Corporation Making More Than Two Retail Sales of Tangible Personal Property During Any 12-Month Period
• Ca. Rev. and Tax. Code § 6020 Producers of X-Ray Films Or Photographs For Purpose of Diagnosing Medical Or Dental Conditions of Human Beings
• Ca. Rev. and Tax. Code § 6021 Operators of Vending Machines Located On Army, Navy Or Air Force Installations
• Ca. Rev. and Tax. Code § 6022 Vehicle" and "Motor Vehicle" Defined
• Ca. Rev. and Tax. Code § 6023 "Mobile Transportation Equipment" Defined
• Ca. Rev. and Tax. Code § 6024 "One-Way Rental Trucks" Defined