Rev. & Tax. Code, § 6026 · Chapter 1.5. Streamlined Sales Tax Project
Rev. & Tax. Code, § 6026
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this act:
(a) “Agreement” means the Streamlined Sales and Use Tax Agreement.
(b) “Board” means the board of governance, as defined in this act, or the board’s designee.
(c) “Certified automated system” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(d) “Certified service provider” means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller’s sales tax functions.
(e) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(f) “Sales tax” means the tax levied by Chapter 2 (commencing with Section 6051) of Part 1 of Division 2 of the Revenue and Taxation Code.
(g) “Purchaser” means a person to whom a sale of tangible personal property is made or to whom a service is provided.
(h) “Seller” means any person making sales, leases, or rentals of personal property of services.
(i) “Sourcing” means determining the tax situs of a transaction.
(j) “State” means any state of the United States and the District of Columbia.
(k) “Signatory state” means a state that has entered into the agreement.
(l) “Use tax” means the tax levied by Chapter 3 (commencing with Section 6201) of Part 1 of Division 2 of the Revenue and Taxation Code.
Notes and commentary — not statutory text
History
Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.
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=6026.
- Text hash
- sha256 a9afb099303d4c1557727e4d68694d906489473010be16b891f918de4f449a15
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1, ch. 2The Sales TaxPrinted as Chapter 2 (commencing with Section 6051) of Part 1 of Division 2 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1, ch. 3The Use TaxPrinted as Chapter 3 (commencing with Section 6201) of Part 1 of Division 2 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.