Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6051.3 — Imposition of Tax
Cal. Rev. & Tax. Code § 6051.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1991-07-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision of this part, for the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of 14 percent of the gross receipts of any retailer from the sale of…
Citator
Cal. Rev. & Tax. Code § 6051.3 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision of this part, for the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of 14 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state on and after July 15, 1991, and during any period in which this section is operative pursuant to Section 6051.4.