California · Revenue and Taxation Code - RTC
RTC §6201.3: In addition to the taxes imposed by Sections 6201, 6201.
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In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, and purchased during any period in which this section is operative pursuant to Section 6201.4 at the rate of 1 4 percent of the sales price of the property.
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