Rev. & Tax. Code, § 6010.5.1 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 6010.5.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The place of use of a digital product shall be the place where any right or power is exercised over the digital product. The right or power to remotely access a digital product is exercised at the place where the person accessing the digital product is located.
(b) It shall be presumed that a digital product that was purchased outside of this state, as determined pursuant to Section 6010.5, and used in this state within 90 days from the date of sale or purchase was purchased for storage, use, or other consumption in this state.
(c) This section shall become operative on January 1, 2027.
Notes and commentary — not statutory text
History
Added by Stats. 2026, Ch. 23, Sec. 7. (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=6010.5.1.
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- sha256 e7799ee519c6f446a3868ad98416b826916e068ff721697ee76970a410eee47c
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- 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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Revenue and Taxation Code
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