California Revenue and Taxation Code

§ 25136

RTC § 25136Div. 2 · Part 11 · Ch. 17 · Art. 2

Statute text

(a)Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, sales, other than sales of tangible personal property, are in this state if:

(1)Sales from services are in this state to the extent the purchaser of the service received the benefit of the services in this state.

(2)Sales from intangible property are in this state to the extent the property is used in this state. In the case of marketable securities, sales are in this state if the customer is in this state.

…

Legislative history

Repealed (in Sec. 7) and added November 6, 2012, by initiative Proposition 39, Sec. 8. Section applicable, by subd. (a), for taxable years beginning on or after January 1, 2013.