“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the sale of that property in the regular course of business.
Cal. Rev. & Tax. Code § 6009
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Applied in 4 court decisions — leading case 73 Cal. App. 4th 338 - Yamaha Corp. of America v. State Board of Equalization (1999)
Most recently applied in Arizona Electric Power Cooperative, Inc. v. Arizona Department of Revenue (March 2017)
Amended by Stats. 1965, 1st Ex
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.