California CodesRTC CodeDivision 2 - OTHER TAXESPart 1 - SALES AND USE TAXESChapter 1 - General Provisions and Definitions§ 6001§ 6001Added by Stats. 1941, Ch. 36.This part is known and may be cited as the “Sales and Use Tax Law.”Cite this sectionCal. Rev. & Tax. Code § 6001 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-1-sales-and-use-taxes/chapter-1-general-provisions-and-definitions/section-6001CopyOther sections in Chapter 1 - General Provisions and Definitions§ 6001§ 6002§ 6003§ 6004§ 6005§ 6006§ 6006.1§ 6006.3§ 6006.5§ 6006.6…§ 6018.6§ 6018.7§ 6018.8§ 6018.10§ 6019§ 6020§ 6021§ 6022§ 6023§ 6024§ 6002 →