“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.
Cal. Rev. & Tax. Code § 6008
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Applied in 2 court decisions — leading case 19 Cal. 4th 1 - Yamaha Corp. of America v. State Board of Equalization (1998)
Most recently applied in 19 Cal. 4th 1 - Yamaha Corp. of America v. State Board of Equalization (August 1998)
Added by Stats. 1941, Ch. 36.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.