Revenue and Taxation Code section 6051.3

In addition to the taxes imposed by Section 6051, 6051.2, 6051.5, and any other provision of this part, for the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of 14 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state on and after July 15, 1991, and during any period in which this section is operative pursuant to Section 6051.4.

Source: Section 6051.3, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6051.­3.­ (updated Jul. 16, 1991; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 6051.3's source at ca​.gov