California Revenue and Taxation Code

§ 42101.8

RTC § 42101.8 Effective Jan 1, 2021Div. 2 · Part 21.1

Statute text

(a)For purposes of this part, a retail transaction occurs in the state under any of the following circumstances:

(1)The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction).

(2)If paragraph (1) is not applicable, the prepaid consumer’s address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances:

…

Legislative history

Added by Stats. 2020, Ch. 179, Sec. 6. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.