General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Repealed (in Sec. 6) and added by Stats. 2025, Ch. 354, Sec. 7
(a) For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor vehicle or any restocking fees pursuant to Section 1784.43 of the Civil Code.
(b) This section shall become operative October 1, 2026.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.