California Legal Codes and Statutes

§ 6202.5

Amended by Stats. 1996, Ch. 124, Sec. 99. Effective January 1, 1997.

Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax.

Cite this section

Cal. Rev. & Tax. Code § 6202.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-1-sales-and-use-taxes/chapter-3-the-use-tax/article-1-imposition-of-tax/section-6202.5

Other sections in Article 1 - Imposition of Tax

§ 6201§ 6201.1§ 6201.15§ 6201.2§ 6201.3§ 6201.4§ 6201.45§ 6201.5§ 6201.6§ 6201.7…§ 6202§ 6202.5§ 6202.7§ 6203§ 6203.1§ 6203.5§ 6204§ 6205§ 6206§ 6207

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