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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1.6. TRANSACTIONS AND USE TAXES 7251-7279.6›CHAPTER 1. General Provisions and Definitions 7251-7254

§ 7253

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

“Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section 6001) of this division.

(Added by Stats. 1969, Ch. 24.)

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California Revenue and Taxation Code

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