DIVISION 2. OTHER TAXES 6001-61050›PART 1.5. UNIFORM LOCAL SALES AND USE TAXES 7200-7226›CHAPTER 1. General Provisions 7200-7213

§ 7202.1

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

(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.

(b) This section shall become operative on January 1, 2027.

(Added by Stats. 2026, Ch. 23, Sec. 20. (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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