California Revenue and Taxation Code

§ 6203

RTC § 6203 Effective Jun 27, 2019Div. 2 · Part 1 · Ch. 3 · Art. 1

Statute text

(a)Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state and making sales of tangible personal property for storage, use, or other consumption in this state, not exempted under Chapter 3.5 (commencing with Section 6271) or Chapter 4 (commencing with Section 6351), shall, at the time of making the sales or, if the storage, use, or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the department.

(b)As respects leases constituting sales of tangible personal property, the tax shall be collected from the lessee at the time amounts are paid by the lessee under the lease.

(c)“Retailer engaged in business in this state” as used in this section and Section 6202 means any retailer that has substantial nexus with this state for purposes of the commerce clause of the United States Constitution and any retailer upon whom federal law permits this state to impose a use tax collection duty. “Retailer engaged in business in this state” specifically includes, but is not limited to, any of the following:

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Legislative history

Amended (as amended by Stats. 2019, Ch. 5, Sec. 3) by Stats. 2019, Ch. 34, Sec. 5. (SB 92) Effective June 27, 2019. Repealed conditionally by its own provisions. See later version added by Sec. 4 of Stats. 2019, Ch. 5.