Revenue and Taxation Code section 7254

(a)

For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5.

(b)

The section shall become operative on January 1, 2027.

Source: Section 7254, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7254.­ (updated Jun. 29, 2026; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 7254's source at ca​.gov