California · Revenue and Taxation Code - RTC

RTC §6246: It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consum

What this law says, in plain English

Property brought into the state is presumed to have been purchased from a retailer after July 1, 1935, for storage, use, or consumption.

Read the full statutory text

It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.

Verify at the official source: California legislative text

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