Revenue and Taxation Code section 25136

(a)

Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, sales, other than sales of tangible personal property, are in this state if:

(1)

Sales from services are in this state to the extent the purchaser of the service received the benefit of the services in this state.

(2)

Sales from intangible property are in this state to the extent the property is used in this state. In the case of marketable securities, sales are in this state if the customer is in this state.

(3)

Sales from the sale, lease, rental, or licensing of real property are in this state if the real property is located in this state.

(4)

Sales from the rental, lease, or licensing of tangible personal property are in this state if the property is located in this state.

(b)

The Franchise Tax Board may prescribe regulations as necessary or appropriate to carry out the purposes of this section.

Source: Section 25136, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=25136.­ (accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 25136's source at ca​.gov