Is Cal. Rev. & Tax. Code § 6014 — General Provisions and Definitions still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6014 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 6014

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1983-07-11
Current through: Nov 2, 2026 (California Legislative Counsel)

“Seller” includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.

Citator

Cal. Rev. & Tax. Code § 6014 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

For the purposes of this section, the phrase “tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax” includes all tangible personal property of a kind the gross receipts from the retail sale of which is, or would be, required to be included in the measure of the sales tax if sold at retail, whether or not the tangible personal property is ever sold at retail or is suitable for sale at retail.