Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7254 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 7254
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-06-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5.
Citator
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(a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5.
(b) The section shall become operative on January 1, 2027.