{"data":{"id":"us-ca/rtc-7202.1","jurisdiction":"us-ca","citation":"RTC § 7202.1","heading":"","body":"(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.\n(b) This section shall become operative on January 1, 2027.","path":["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.]"],"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":"fb945d7f942d87976eda5bc0b4908890cda54ab6ae7726fd0f63d3a5401b6db0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7202","next":"us-ca/rtc-7202.5"},"notice":"GroundRules: Original legal text. Not legal advice."}