Rev. & Tax. Code, § 6054 · Article 1. Imposition of Tax
Rev. & Tax. Code, § 6054
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A retailer is relieved from liability to pay sales tax or collect use tax on the sale or purchase of a digital product transferred electronically or accessed remotely if the place of the sale or purchase of the digital product was deemed to be outside of this state pursuant to Section 6010.5, and the retailer demonstrates to the satisfaction of the department that the retailer made a reasonable effort to obtain accurate and complete address information from the purchaser.
(b) This section shall become operative on January 1, 2027.
Notes and commentary — not statutory text
History
Added by Stats. 2026, Ch. 23, Sec. 13. (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=6054.
- Text hash
- sha256 ed72ad5d949366438ff353c893ade37f3899e15076e292ea725c8af4d3535128
- 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
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Revenue and Taxation Code
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