Rev. & Tax. Code, § 6051 · Article 1. Imposition of Tax
Rev. & Tax. Code, § 6051
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 1/2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state on or after August 1, 1933, and to and including June 30, 1935, and at the rate of 3 percent thereafter, and at the rate of 2 1/2 percent on and after July 1, 1943, and to and including June 30, 1949, and at the rate of 3 percent on and after July 1, 1949, and to and including July 31, 1967, and at the rate of 4 percent on and after August 1, 1967, and to and including June 30, 1972, and at the rate of 3 3/4 percent on and after July 1, 1972, and to and including June 30, 1973, and at the rate of 4 3/4 percent on and after July 1, 1973, and to and including September 30, 1973, and at the rate of 3 3/4 percent on and after October 1, 1973, and to and including March 31, 1974, and at the rate of 4 3/4 percent thereafter.
Notes and commentary — not statutory text
History
Amended by Stats. 1991, Ch. 117, Sec. 2. Effective July 16, 1991.
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=6051.
- Text hash
- sha256 7b7d343dc0a1e07db6f2f1da8262b164a6b6a1ca685d38e21834d2923d736950
- 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
- printed fractions are shown as 1/4
Cited by 9 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6051. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6051.1Printed as Section 6051
- Rev. & Tax. Code, § 6051.15Printed as Section 6051
- Rev. & Tax. Code, § 6051.2Printed as Section 6051
- Rev. & Tax. Code, § 6051.3Printed as Sections 6051, 6051.2, 6051.5
- Rev. & Tax. Code, § 6051.5Printed as Section 6051
- Rev. & Tax. Code, § 6359.2Printed as Section 6051
- Rev. & Tax. Code, § 6368.2Printed as Section 6051 or 6201
- Rev. & Tax. Code, § 6377.1Printed as Section 6051 or 6201
- Rev. & Tax. Code, § 6596Printed as Sections 6051 and 6201
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.