DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 1. General Provisions and Definitions 6001-6024

§ 6010.5.1

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(a) The place of use of a digital product shall be the place where any right or power is exercised over the digital product. The right or power to remotely access a digital product is exercised at the place where the person accessing the digital product is located.

(b) It shall be presumed that a digital product that was purchased outside of this state, as determined pursuant to Section 6010.5, and used in this state within 90 days from the date of sale or purchase was purchased for storage, use, or other consumption in this state.

(Added by Stats. 2026, Ch. 23, Sec. 7. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)

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California Revenue and Taxation Code

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