Rev. & Tax. Code, § 6009 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 6009
Not yet in force
Amended by Stats. 2026, Ch. 23, Sec. 3. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.
(a) “Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the sale of that property in the regular course of business.
(b) For purposes of subdivision (a), the exercise of any right or power over tangible personal property incident to the ownership of that property includes opening, viewing, accessing, downloading, copying, updating, possessing, storing, or manipulating a digital product transferred electronically or accessed remotely.
(c) The amendments made to this section by the act adding this subdivision shall become operative on January 1, 2027.
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the sale of that property in the regular course of business.
Notes and commentary — not statutory text
History
Amended by Stats. 1965, 1st Ex. Sess., Ch. 2. Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.
History (not yet in force)
Amended by Stats. 2026, Ch. 23, Sec. 3. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6009.
- Text hash
- sha256 3926af81c9df645aeda63cdb4c25df588433de72f9307c894e463ee3d9d4069b
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 5 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6009. Each shows the citation as that text prints it.
Public Resources Code
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