Chapter 3. The Use Tax

Article 1. Imposition of Tax

• Ca. Rev. and Tax. Code § 6201 Excise Tax On Storage, Use, Or Other Consumption of Tangible Personal Property Purchased From Retailer On Or After July 1, 1935, For Storage Use, Or Consumption
• Ca. Rev. and Tax. Code § 6201.1 Excise Tax On Storage, Use, Or Other Consumption of Tangible Personal Property Purchased From Retailer
• Ca. Rev. and Tax. Code § 6201.15 Deposit
• Ca. Rev. and Tax. Code § 6201.2 Storage, Use. Or Other Consumption of Tangible Personal Property Purchased From Retailer On Or After July 15, 1991
• Ca. Rev. and Tax. Code § 6201.3 Storage, Use, Or Other Consumption of Tangible Personal Property Purchased From Any Retailer On and After July 15, 1991 and Purchase While Section Is Operative
• Ca. Rev. and Tax. Code § 6201.4 Operative Period of Section 6201.3
• Ca. Rev. and Tax. Code § 6201.45 State Use Tax Rate In Section 6201.3 Not Operative
• Ca. Rev. and Tax. Code § 6201.5 Storage, Use, Or Other Consumption of Tangible Personal Property Purchased From Retailer
• Ca. Rev. and Tax. Code § 6201.6 Exemptions From Taxes Imposed By Section 6201.5
• Ca. Rev. and Tax. Code § 6201.7 Storage, Use, Or Other Consumption of Tangible Personal Property Purchased From Retailer For Storage, Use, Or Consumption On Or After April 1, 2009
• Ca. Rev. and Tax. Code § 6201.8 Storage, Use, Or Consumption of Diesel Fuel
• Ca. Rev. and Tax. Code § 6202 Liability For Tax
• Ca. Rev. and Tax. Code § 6202.5 Storage, Use, Or Consumption of Endangered Or Threatened Animal Or Plant Species Acquired Through Trade Or Exchange With Nonprofit Zoological Society
• Ca. Rev. and Tax. Code § 6202.7 Retailer Who Loan Motor Vehicle to Employee of University of California Or California State University
• Ca. Rev. and Tax. Code § 6203 Collection of Tax From Purchaser By Retailer Engaged In Business In This State
• Ca. Rev. and Tax. Code § 6203 Collection of Tax From Purchaser By Retailer Engaged In Business In This State
• Ca. Rev. and Tax. Code § 6203.1 Retailer Relief
• Ca. Rev. and Tax. Code § 6203.5 Relief From Liability to Collect Use Tax
• Ca. Rev. and Tax. Code § 6204 Debts Owed By Retailer to State
• Ca. Rev. and Tax. Code § 6205 Unlawful Advertising that Tax Will Be Assumed Or Absorbed By Retailer
• Ca. Rev. and Tax. Code § 6206 Separate Display of Tax
• Ca. Rev. and Tax. Code § 6207 Violations of Sections 6203, 6205, 6206
• Ca. Rev. and Tax. Code § 6225 Qualified Purchaser

Article 2. Registration

• Ca. Rev. and Tax. Code § 6226 Registration of Retailer

Article 3. Presumptions and Resale Certificates

• Ca. Rev. and Tax. Code § 6241 Presumption that Tangible Personal Property Sold For Storage, Use, Or Other Consumption
• Ca. Rev. and Tax. Code § 6242 Effect of Certificate
• Ca. Rev. and Tax. Code § 6243 Certificate
• Ca. Rev. and Tax. Code § 6243.1 Issuance of Resale Certificate By Person Who Lease Mobile Transportation Equipment
• Ca. Rev. and Tax. Code § 6244 Storage Or Use of Property While Holding It For Sale
• Ca. Rev. and Tax. Code § 6244.5 Election to Pay Tax Measured By Cost Price of Property
• Ca. Rev. and Tax. Code § 6245 Commingled Goods
• Ca. Rev. and Tax. Code § 6245.5 Qualified Person Issuing Certificate to Retailer With Respect to Amount of Manufacturers' Or Importers' Excise Tax
• Ca. Rev. and Tax. Code § 6246 Presumption that Tangible Personal Property Shipped By Purchaser Was Purchased For Storage, Use, Or Consumption
• Ca. Rev. and Tax. Code § 6247 Presumption that Tangible Personal Property Delivered Outside State to Purchaser Known By Retail to Be Resident Purchase For Storage, Use, Or Consumption In State
• Ca. Rev. and Tax. Code § 6248 Rebuttable Presumption Regarding Vehicle, Vessel, Aircraft
• Ca. Rev. and Tax. Code § 6249 Purchase of Vehicle By Member of Armed Services On Active Duty