California Revenue and Taxation Code

§ 6008

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 6008Div. 2 · Part 1 · Ch. 1

Statute text

View on leginfo.ca.gov

“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.

Legislative history

Added by Stats. 1941, Ch. 36.