California § 6201.1. 6201.1. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 3.)

California Statutes

§ 6201.1. — 6201.1. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 3.)

California § 6201.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 3.CHAPTER 3. The Use Tax

Art. 1.ARTICLE 1. Imposition of Tax

This text of California § 6201.1. (6201.1. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 3.)) 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 § 6201.1. (2026).

Text

(a)Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal property purchased from any retailer on or after the operative date of this subdivision, for storage, use, or other consumption in this state at the rate of 5 percent of the sales price of the property 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 6201 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 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal property purchased from any retailer on or after the operative date of this subdivision, for storage, use, or other consumption in this state at the rate of 5 percent of the sales price of the property 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 6201 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. 3. Effective November 7, 1989. Note: This section was applicable, and superseded the Section 6201 rate, from Dec. 1, 1989, until Jan. 1, 1991.