{"data":{"id":"us-ca/rtc-6019","jurisdiction":"us-ca","citation":"RTC § 6019","heading":"","body":"Every 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, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this part in his or its individual, firm, copartnership, joint venture, trust, business trust, syndicate, associate or corporate capacity.","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":"d7d9e942a7b41beb6aa8e1726e60c41823122947dbaab7467dbd5c0a25702e20","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6018.10","next":"us-ca/rtc-6020"},"notice":"GroundRules: Original legal text. Not legal advice."}