DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 1. General Provisions and Definitions 6001-6024

§ 6008

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.

(Added by Stats. 1941, Ch. 36.)

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California Revenue and Taxation Code

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