Rev. & Tax. Code, § 6051.2 · Article 1. Imposition of Tax
Rev. & Tax. Code, § 6051.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of 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 and after July 15, 1991.
(b) All revenues received pursuant to this section shall be deposited in the State Treasury to the credit of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code.
(c) This section shall cease to be operative on the first day of the first month of the calendar quarter following notification to the board by the Department of Finance of a final judicial determination by the California Supreme Court or any California court of appeal that the revenues collected pursuant to this section and Section 6201.2 that are deposited in the Local Revenue Fund are either of the following:
(1) “General Fund proceeds of taxes appropriated pursuant to Article XIII B of the California Constitution,” as used in subdivision (b) of Section 8 of Article XVI of the California Constitution.
(2) “Allocated local proceeds of taxes,” as used in subdivision (b) of Section 8 of Article XVI of the California Constitution.
(d) Notwithstanding subdivisions (a) and (b), if the Director of Finance determines that the State Board of Equalization has allocated more revenue to the Local Revenue Fund than required by subdivisions (a) and (b) for taxable sales that occurred during the period of July 1, 2011, to June 30, 2016, inclusive, the total amount of revenues credited to the Local Revenue Fund for this period shall be considered to have fulfilled the requirements of subdivisions (a) and (b), and no allocation adjustment for this period shall be made.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 25, Sec. 6. (SB 90) Effective June 27, 2017. Section conditionally inoperative by its own provisions and by Stats. 1991, Ch. 91, Sec. 40, as amended by Stats. 2004, Ch. 211.
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=6051.2.
- Text hash
- sha256 3f1cabdccf6c5316f1295e6b4286b8dd518943e59af6c7918f18adc225b40101
- 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
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.
California Constitution
Revenue and Taxation Code
Welfare and Institutions Code
Cited by 16 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6051.2. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6051.3Printed as Sections 6051, 6051.2, 6051.5
- Rev. & Tax. Code, § 6201.2Printed as Section 6051.2
- Rev. & Tax. Code, § 6356.5Printed as Sections 6051.2 and 6201.2
- Rev. & Tax. Code, § 6356.6Printed as Section 6051.2 and 6201.2
- Rev. & Tax. Code, § 6357.1Printed as Section 6051.2 or 6201.2
- Rev. & Tax. Code, § 6357.7Printed as Section 6051.2, 6051.5, 6201.2, or 6201.5
- Rev. & Tax. Code, § 6358.5Printed as Section 6051.2 or 6201.2
- Rev. & Tax. Code, § 6368.2Printed as Section 6051.2 or 6201.2
- Rev. & Tax. Code, § 6376.1Printed as Section 6051.2 | Sections 6051.2 and 6201.2
- Rev. & Tax. Code, § 6377.1Printed as Section 6051.2 or 6201.2
- Rev. & Tax. Code, § 6378Printed as Sections 6051.2 and 6201.2
- Rev. & Tax. Code, § 6452.05Printed as Sections 6051.2, 6051.3, 6201.2, and 6201.3 of this code
- Rev. & Tax. Code, § 6480.9Printed as Section 6051.2 or 6201.2
- Rev. & Tax. Code, § 7102Printed as Sections 6051.2 and 6201.2
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.