Rev. & Tax. Code, § 6009.5 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 6009.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) For purposes of the use tax liability imposed pursuant to Sections 6052 and 6201.55, “storage” and “use” do not include the keeping, retaining, or exercising of any right or power over a digital product for the purpose of installing or deploying the digital product for use thereafter solely outside the state.
(b) This section shall become operative on January 1, 2027.
Notes and commentary — not statutory text
History
Added by Stats. 2026, Ch. 23, Sec. 4. (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=6009.5.
- Text hash
- sha256 680b759b4a7fda530e4570687264e89e3a1844a054b133403ad811978d72d999
- 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
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