2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
Section 6007
A “retail sale” or “sale at retail” means a sale for any purpose other than resale in the regular course of business in the form of tangible personal property.
When tangible personal property is delivered by an owner or former owner thereof, or by a factor or agent of that owner, former owner, or factor to a consumer or to a person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this state, the person making the delivery shall be deemed the retailer of that property. He or she shall include the retail selling price of the property in his or her gross receipts or sales price.
(Amended by Stats. 1992, Ch. 902, Sec. 1. Effective September 25, 1992. Operative January 1, 1993, by Sec. 9 of Ch. 902.)
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