{"data":{"id":"us-ca/rtc-6016.2","jurisdiction":"us-ca","citation":"RTC § 6016.2","heading":"","body":"(a) “Accessed remotely” means to have accessed for consideration by use of a digital code, password, or other means prewritten computer software that resides on the vendor’s server or the server of a third party.\n(b) “Tangible storage media” means any tangible device or material capable of storing a digital product, including, but not limited to, any internal or external drive, disk, memory card, or other item capable of storing a digital product.\n(c) “Transferred electronically” means obtained by the purchaser, by means other than tangible storage media, in a manner that allows the purchaser to open, view, access, download, copy, possess, store, manipulate, update, or otherwise use the digital product.\n(d) This section shall become operative on January 1, 2027.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 1. General Provisions and Definitions [6001. - 6024.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d9ef3ee155aca97904bc9096593c685fd55bb4a94ab2289c0cc07f269365edc9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6016.1","next":"us-ca/rtc-6016.3"},"notice":"GroundRules: Original legal text. Not legal advice."}