Cal. Rev. & Tax. Code § 6010.5

Current through the 2023 Legislative Session.

Section 6010.5 - Place of sale or purchase of tangible personal property

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.

Ca. Rev. and Tax. Code § 6010.5

Added by Stats. 1965, Ch. 1960.