{"data":{"id":"us-ca/rtc-7254","jurisdiction":"us-ca","citation":"RTC § 7254","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) The section shall become operative on January 1, 2027.","path":["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.]"],"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":"a23d3e74ecf108cb12d7bfde9d0c9b65403cd843738bbb9dd0644e1c66ecf70b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7253","next":"us-ca/rtc-7261"},"notice":"GroundRules: Original legal text. Not legal advice."}