GroundRules
RTC § 7202.1
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200. - 7226.]
- CHAPTER 1. General Provisions [7200. - 7213.]
(a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5.
(b) This section shall become operative on January 1, 2027.
Collected 2026-09-14T05:56:33Z. Source file · JSON