Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 1.: PART 1. SALES AND USE TAXES/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 6010.5.
California Statutes

§ 6010.5. — 6010.5. (Added by Stats. 1965, Ch. 1960.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 1. CHAPTER 1. General Provisions and Definitions
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.

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California § 6010.5. (6010.5. (Added by Stats. 1965, Ch. 1960.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 1965, Ch. 1960.

Nearby Sections

15
§ 6010.
6010. (Amended by Stats. 1987, Ch. 915, Sec. 4.)
§ 6010.1.
6010.1. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
§ 6010.10.
6010.10. (Amended by Stats. 2025, Ch. 710, Sec. 19.)
§ 6010.11.
6010.11. (Added by Stats. 1984, Ch. 1511, Sec. 1.)
§ 6010.15.
6010.15. (Amended by Stats. 2021, Ch. 164, Sec. 1.)
§ 6010.3.
6010.3. (Added by Stats. 1968, Ch. 1061.)
§ 6010.30.
6010.30. (Added by Stats. 1999, Ch. 799, Sec. 1.)
§ 6010.4.
6010.4. (Added by Stats. 1972, Ch. 640.)
§ 6010.40.
6010.40. (Added by Stats. 1999, Ch. 361, Sec. 2.)
§ 6010.5.
6010.5. (Added by Stats. 1965, Ch. 1960.)
§ 6010.50.
6010.50. (Added by Stats. 1994, Ch. 771, Sec. 1.)
§ 6010.6.
6010.6. (Added by Stats. 1988, Ch. 1157, Sec. 1.)
§ 6010.65.
6010.65. (Amended by Stats. 1994, Ch. 286, Sec. 1.)
§ 6010.7.
6010.7. (Amended by Stats. 1978, Ch. 1211.)
§ 6010.8.
(Amended (as amended by Stats. 2019, Ch. 690, Sec. 15) by Stats. 2025, Ch. 211, Sec. 7.)
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