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Earlier editions: 2020-112018-112026-09

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

§ 6010.5 (Stats. 1965, Ch. 1960)

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

For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically located at the time the act constituting the sale or purchase, as defined in this part, takes place.

(Added by Stats. 1965, Ch. 1960. Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.)

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California Revenue and Taxation Code

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