Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6019 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6019
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or…
Citator
Cal. Rev. & Tax. Code § 6019 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this part in his or its individual, firm, copartnership, joint venture, trust, business trust, syndicate, associate or corporate capacity.