Revenue and Taxation Code section 6009.5

(a)

For purposes of the use tax liability imposed pursuant to Section 6052 and 6201.55, “storage” and “use” do not include the keeping, retaining, or exercising of any right or power over a digital product for the purpose of installing or deploying the digital product for use thereafter solely outside the state.

(b)

This section shall become operative on January 1, 2027.

Source: Section 6009.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6009.­5.­ (updated Jun. 29, 2026; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 6009.5's source at ca​.gov