California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7202.1
Official textleginfo.legislature.ca.govlast amended
# (a)
For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5.
# (b)
This section shall become operative on January 1, 2027.
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