§ 6016.2

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

(a) “Accessed remotely” means to have accessed for consideration by use of a digital code, password, or other means prewritten computer software that resides on the vendor’s server or the server of a third party.

(b) “Tangible storage media” means any tangible device or material capable of storing a digital product, including, but not limited to, any internal or external drive, disk, memory card, or other item capable of storing a digital product.

(c) “Transferred electronically” means obtained by the purchaser, by means other than tangible storage media, in a manner that allows the purchaser to open, view, access, download, copy, possess, store, manipulate, update, or otherwise use the digital product.

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

(Added by Stats. 2026, Ch. 23, Sec. 11. (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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