Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this part in his or its individual, firm, copartnership, joint venture, trust, business trust, syndicate, associate or corporate capacity.
Cal. Rev. & Tax. Code § 6019
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 Pacific Pipeline Construction Co. v. State Board of Equalization (1958)
Most recently applied in 266 Cal. App. 2d 691 - Glass-Tite Industries, Inc. v. State Board of Equalization (October 1968)
Added by Stats. 1951, Ch. 870.
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.