Chapter 1 - GENERAL PROVISIONS AND DEFINITIONS
- Section 6001 - Short title
- Section 6002 - Definitions govern construction
- Section 6003 - "Sales tax" defined
- Section 6004 - "Use tax" defined
- Section 6005 - "Person" defined
- Section 6006 - "Sale" defined
- Section 6006.1 - Granting of possession of tangible personal property by lessor to lessee
- Section 6006.3 - "Lease" defined; sale under security agreement
- Section 6006.5 - "Occasional sale" defined
- Section 6006.6 - Sale at auction
- Section 6007 - "Retail sale" or "sale at retail" defined
- Section 6007.5 - Sale of tangible personal property to contractor or subcontractor for use in performance of contracts with United States for construction of improvements on or to real property in this State
- Section 6008 - "Storage" defined
- Section 6009 - "Use" defined
- Section 6009.1 - "Storage" or "use" not including keeping tangible personal property for use outside state
- Section 6009.2 - Sale of property with counterfeit mark
- Section 6010 - "Purchase" defined
- Section 6010.1 - Possession of tangible personal property by lessee
- Section 6010.3 - Fabrication or transfer of composed type or reproduction proofs
- Section 6010.4 - Partnership for purpose of reducing cost of producing motion pictures
- Section 6010.5 - Place of sale or purchase of tangible personal property
- Section 6010.6 - Production services or transfers related to motion pictures
- Section 6010.65 - Acquisition sale and leaseback
- Section 6010.7 - Lease of chemical toilet unit
- Section 6010.8 - [Effective until 1/1/2026] Lease or transfer of title of tangible personal property constituting any project to any participating party
- Section 6010.8 - [Operative 1/1/2026] Lease or transfer of title of tangible personal property constituting any project to any participating party
- Section 6010.9 - Custom computer program
- Section 6010.10 - Transfer of title of project or pollution control facility
- Section 6010.11 - Transfer of qualified mass commuting vehicle pursuant to safe harbor lease arrangement
- Section 6010.15 - [Operative until 1/1/2027] Transfer of title to vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan
- Section 6010.30 - Transfer of original drawings, sketches, illustrations, or paintings by artist or designer at social gathering for entertainment purposes
- Section 6010.40 - Transfer by local governmental animal shelter or nonprofit animal welfare organization of animal to individual for use as pet
- Section 6010.50 - Transfer of endangered or threatened animal or plant species
- Section 6011 - "Sales price" defined
- Section 6011.1 - Sales price from sale of tangible personal property by consumer cooperatives
- Section 6012 - "Gross receipts" defined
- Section 6012.1 - Gross receipts from sale of tangible personal property by consumer cooperatives
- Section 6012.2 - Gross receipts from sale of used mobilehome; sales price of used mobilehome
- Section 6012.3 - Portion of sales price returned to purchaser of used motor vehicle or purchase price for purchase of contract cancellation option
- Section 6012.5 - Effect of Sections 6011 and 6012 on exemption for sales of tangible personal property to common carrier
- Section 6012.6 - Gross receipts from sale of a factory-built school building; sales price of factory-built school building
- Section 6012.7 - Gross receipts from sale of factory-built housing; sales price of factory-built housing
- Section 6012.8 - Gross receipts from sale of new mobilehome; sales price of new mobilehome
- Section 6012.9 - Gross receipts from sale of new mobilehome; sales price of new mobilehome
- Section 6013 - "Business" defined
- Section 6014 - "Seller" defined
- Section 6015 - "Retailer" defined; agents; newspaper carrier
- Section 6016 - "Tangible personal property" defined
- Section 6016.3 - Leased fixtures
- Section 6016.5 - Telephone and telegraph lines and electrical transmission and distribution lines
- Section 6017 - "In this State" or "in the State" defined
- Section 6018 - Optometrist, physician and surgeon, pharmacist, or registered dispensing optician
- Section 6018.1 - Veterinarian
- Section 6018.2 - Repayment of taxes for qualified veterans
- Section 6018.4 - Chiropractor
- Section 6018.5 - Podiatrist
- Section 6018.6 - Alteration of garments
- Section 6018.7 - Hearing aid dispenser
- Section 6018.8 - Department of Transportation
- Section 6018.9 - [Repealed]
- Section 6018.10 - [Effective until 1/1/2026] Classification of volunteer fire department as consumer
- Section 6019 - Individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period
- Section 6020 - Producers of X-ray films or photographs for purpose of diagnosing medical or dental conditions of human beings
- Section 6021 - Operators of vending machines located on Army, Navy or Air Force installations
- Section 6022 - Vehicle" and "motor vehicle" defined
- Section 6023 - "Mobile transportation equipment" defined
- Section 6024 - "One-way rental trucks" defined