California Revenue and Taxation Code

§ 6010

RTC § 6010 Effective Sep 21, 1987Div. 2 · Part 1 · Ch. 1

Statute text

“Purchase” means and includes:

(a)Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. “Transfer of possession” includes only transactions found by the board to be in lieu of a transfer of title, exchange, or barter.

(b)When performed outside this state or when the customer gives a resale certificate pursuant to Article 3 (commencing with Section 6091) of Chapter 2, the producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.

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Legislative history

Amended by Stats. 1987, Ch. 915, Sec. 4. Effective September 21, 1987.