Cal. Rev. & Tax. Code § 6201.3

Current through the 2024 Legislative Session.

Section 6201.3 - Storage, use, or other consumption of tangible personal property purchased from any retailer on and after July 15, 1991 and purchase while section is operative

In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, and purchased during any period in which this section is operative pursuant to Section 6201.4 at the rate of ¹/₄ percent of the sales price of the property.

Ca. Rev. and Tax. Code § 6201.3

Amended by Stats. 1993, Ch. 589, Sec. 140. Effective January 1, 1994. Tax is operative as provided in Section 6201.4. Tax is conditionally inoperative as prescribed in Sections 6201.4 and 6201.45.