California Revenue and Taxation Code

§ 6051.1

RTC § 6051.1 Effective Nov 7, 1989Div. 2 · Part 1 · Ch. 2 · Art. 1

Statute 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).

Legislative history

Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 2. Effective November 7, 1989. Note: This section was applicable, and superseded the Section 6051 rate, from Dec. 1, 1989, until Jan. 1, 1991.