Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6010.5 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6010.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically located at the time the act constituting the sale or purchase, as defined in this part, takes place.
Citator
Cal. Rev. & Tax. Code § 6010.5 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically located at the time the act constituting the sale or purchase, as defined in this part, takes place.