California Revenue and Taxation Code

§ 6011

RTC § 6011 Effective Sep 16, 2002Div. 2 · Part 1 · Ch. 1

Statute text

(a)“Sales price” means the total amount for which tangible personal property is sold or leased or rented, as the case may be, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:

(1)The cost of the property sold.

(2)The cost of materials used, labor or service cost, interest charged, losses, or any other expenses.

…

Legislative history

Amended by Stats. 2002, Ch. 593, Sec. 1. Effective September 16, 2002. Operative January 1, 2003, by Sec. 4 of Ch. 593.