An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after July 1, 1935, for storage, use, or other consumption in this state at the rate of 3 percent of the sales price of the property, and at the rate of 212 percent on and after July 1, 1943, and to and including June 30, 1949, and at the rate of 3 percent on and after July 1, 1949, and to and including July 31, 1967, and at the rate of 4 percent on and after August 1, 1967, and to and including June 30, 1972, and at the rate of 334 percent on and after July 1, 1972, and to and including June 30, 1973, and at the rate of 434 percent on and after July 1, 1973, and to and including September 30, 1973, and at the rate of 334 percent on and after October 1, 1973, and to and including March 31, 1974, and at the rate of 434 percent thereafter.
Cal. Rev. & Tax. Code § 6201
Imposition of Tax
Applied in 4 court decisions — leading case United States v. Mastercases of Cigarettes More or Less (2006)
Most recently applied in 232 Cal. App. 4th 707 - City of South San Francisco v. Board of Equalization (December 2014)
Amended by Stats. 1991, Ch. 117, Sec. 5
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.