Cal. RTC § 6051.1

This is the official text of Cal. RTC § 6051.1, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.

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Official statutory text

(a) Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 5 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 the operative date of this subdivision.

(b) Subdivision (a) shall become operative on December 1, 1989, and shall cease to be operative on January 1, 1991.

(c) The rate prescribed by Section 6051 shall be applicable on and after the first day following the date subdivision (a) ceases to be operative pursuant to subdivision (b).

Status: in_force · Read it on the official government site

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