GroundRules
RTC § 7254
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1.6. TRANSACTIONS AND USE TAXES [7251. - 7279.6.]
- CHAPTER 1. General Provisions and Definitions [7251. - 7254.]
(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) The section shall become operative on January 1, 2027.
Collected 2026-09-14T05:56:33Z. Source file · JSON