Cal. RTC § 6051.3
This is the official text of Cal. RTC § 6051.3, 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
In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, 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 1/4 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, and during any period in which this section is operative pursuant to Section 6051.4.
Status: in_force · Read it on the official government site
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