Rev. & Tax. Code, § 7202.1 · Chapter 1. General Provisions

Rev. & Tax. Code, § 7202.1

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5.

(b) This section shall become operative on January 1, 2027.

Notes and commentary — not statutory text

History

Added by Stats. 2026, Ch. 23, Sec. 20. (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&sectionNum=7202.1.
Text hash: sha256 fb945d7f942d87976eda5bc0b4908890cda54ab6ae7726fd0f63d3a5401b6db0
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, § 6010.5Printed as Section 6010.5

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.