California § 6051.1. 6051.1. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 2.)

California Statutes

§ 6051.1. — 6051.1. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 2.)

California § 6051.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 2.CHAPTER 2. The Sales Tax

Art. 1.ARTICLE 1. Imposition of Tax

This text of California § 6051.1. (6051.1. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 6051.1. (2026).

Text

(a)Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 5 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 the operative date of this subdivision.

(b)Subdivision (a) shall become operative on December 1, 1989, and shall cease to be operative on January 1, 1991.

(c)The rate prescribed by Section 6051 shall be applicable on and after the first day following the date subdivision (a) ceases to be operative pursuant to subdivision (b).

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(a)
Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 5 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 the operative date of this subdivision.
(b)
Subdivision (a) shall become operative on December 1, 1989, and shall cease to be operative on January 1, 1991.
(c)
The rate prescribed by Section 6051 shall be applicable on and after the first day following the date subdivision (a) ceases to be operative pursuant to subdivision (b).

Legislative History

Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 2. Effective November 7, 1989. Note: This section was applicable, and superseded the Section 6051 rate, from Dec. 1, 1989, until Jan. 1, 1991.