California Legal Codes and Statutes

§ 6013

Added by Stats. 1941, Ch. 36.

“Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect.

Cite this section

Cal. Rev. & Tax. Code § 6013 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-1-sales-and-use-taxes/chapter-1-general-provisions-and-definitions/section-6013

Other 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

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