reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 6005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6005.

6005.  “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.(Amended by Stats. 1994, Ch. 1200, Sec. 46. Effective September 30, 1994.)
CA Rev & Tax Code § 6006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6006.

6006.  “Sale” means and includes:(a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. “Transfer of possession” includes only transactions found by the board to be in lieu of a transfer of title, exchange, or barter.(b) The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.(c) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others. (d) The furnishing, preparing, or serving for a consideration of food, meals, or drinks.(e) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.(f) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication.(g) Any lease of tangible personal property in any manner or by any means whatsoever, for a consideration, except a lease of:(1) Motion pictures or animated motion pictures, including television, films, and tapes.(2) Linen supplies and similar articles when an essential part of the lease agreement is the furnishing of the recurring service of laundering or cleaning the articles.(3) Household furnishings with a lease of the living quarters in which they are to be used.(4) Mobile transportation equipment for use in transportation of persons or property as defined in Section 6023.(5) Tangible personal property leased in substantially the same form as acquired by the lessor or leased in substantially the same form as acquired by a transferor, as to which the lessor or transferor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. For purposes of this paragraph, “transferor” shall mean the following:(A) A person from whom the lessor acquired the property in a transaction described in subdivision (b) of Section 6006.5.(B) A decedent from whom the lessor acquired the property by will or the laws of succession.(6) A mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, other than a mobilehome originally sold new prior to July 1, 1980, and not subject to local property taxation.(7) Paragraphs (1) and (5) and Section 6094.1 shall not apply to rentals or leases of video cassettes, video tapes, and video discs for private use under which the lessee or renter does not obtain or acquire the right to license, broadcast, exhibit, or reproduce the video cassette, video tape, or video disc.(Amended by Stats. 1987, Ch. 915, Sec. 3. Effective September 21, 1987.)
CA Rev & Tax Code § 6006.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6006.1.

6006.1.  The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.(Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
CA Rev & Tax Code § 6006.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6006.3.

6006.3.  “Lease” includes rental, hire and license. “Lease” does not include a use of tangible personal property for a period of less than one day for a charge of less than twenty dollars ($20) when the privilege to use the property is restricted to use thereof on the premises or at a business location of the grantor of the privilege. Where a contract designated as a lease binds the lessee for a fixed term and the lessee is to obtain title at the end of the term upon the completion of the required payment or has the option at that time to purchase the property for a nominal amount, the contract shall be regarded as a sale under a security agreement from its inception and not as a lease. In the case of a contract designated as a lease with any state or local governmental body, or any agency or instrumentality thereof, the lessee shall be treated as bound for a fixed term notwithstanding any right of the lessee to terminate the contract in the event that sufficient funds are not appropriated to pay amounts due under the contract.(Amended by Stats. 1986, Ch. 825, Sec. 1. Effective September 15, 1986.)
CA Rev & Tax Code § 6006.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6006.5.

6006.5.  “Occasional sale” includes all of the following:(a) A sale of property not held or used by a seller in the course of activities for which he or she is required to hold a seller’s permit or permits or would be required to hold a seller’s permit or permits if the activities were conducted in this state, provided that the sale is not one of a series of sales sufficient in number, scope, and character to constitute an activity for which he or she is required to hold a seller’s permit or would be required to hold a seller’s permit if the activity were conducted in this state.(b) Any transfer of all or substantially all the property held or used by a person in the course of those activities when after the transfer the real or ultimate ownership of the property is substantially similar to that which existed before the transfer. For the purposes of this section, stockholders, bondholders, partners, or other persons holding an ownership interest in a corporation or other entity are regarded as having the “real or ultimate ownership” of the property of the corporation or other entity.(c) A sale of property, other than hay, by a producer of hay, provided that the sale is not one of a series of sales sufficient in number, scope, or character to constitute an activity for which the producer would be required to hold a seller’s permit if the producer were not also selling hay.(Amended by Stats. 1994, Ch. 903, Sec. 1. Effective January 1, 1995.)
CA Rev & Tax Code § 6006.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6006.6.

6006.6.  “Sale” includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an agreement or understanding at the time of the sale that the property involved either will not be delivered to the successful bidder or that any amount which he may pay for the property pursuant to the sale will be returned to him. The tax shall be computed in such case upon the amount of the successful bid.(Added by Stats. 1957, Ch. 1482.)
CA Rev & Tax Code § 6007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6007.

6007.  (a) (1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regular course of business in the form of tangible personal property.(2) When tangible personal property is delivered by an owner or former owner thereof, or by a factor or agent of that owner, former owner, or factor to a consumer or to a person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this state, the person making the delivery shall be deemed the retailer of that property. He or she shall include the retail selling price of the property in his or her gross receipts or sales price.(b) (1) Notwithstanding subdivision (a), a “retail sale” or “sale at retail” shall include a sale by a convicted seller of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that sale, regardless of whether the sale is for resale in the regular course of business.(2) For purposes of this subdivision, all of the following shall apply:(A) A “convicted seller” means a person convicted of a counterfeiting offense, including, but not limited to, a violation under Section 350 or 653w of the Penal Code or Section 2318, 2319, or 2320 of Title 18 of the United States Code on or after the date of sale.(B) “Counterfeit mark” has the same meaning as that term is defined in Section 2320 of Title 18 of the United States Code.(C) “Counterfeit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code.(D) “Illicit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code.(E) Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of, and Article 1 (commencing with Section 17500) of Chapter 1 of Part 3 of Division 7 of, the Business and Professions Code, and Title 1.5 (commencing with Section 1750) of Part 4 of Division 3 of the Civil Code shall not apply to any person other than a convicted seller.(F) Notwithstanding Article 2 (commencing with Section 6481) of Chapter 5, any notice of deficiency determination to a convicted seller shall be mailed within one year after the last day of the calendar month following the date of conviction.(Amended by Stats. 2015, Ch. 427, Sec. 2. (AB 160) Effective January 1, 2016.)
CA Rev & Tax Code § 6007.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6007.5.

6007.5.  A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction of improvements on or to real property in this State is a retail sale. The gross receipts from such a sale or the sales price of property so sold shall be included in the measure of the taxes imposed by this part.(Added by Stats. 1955, Ch. 795.)
CA Rev & Tax Code § 6008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6008.

6008.  “Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6009.

6009.  “Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the sale of that property in the regular course of business.(Amended by Stats. 1965, 1st Ex. Sess., Ch. 2.)
CA Rev & Tax Code § 6009.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6009.1.

6009.1.  “Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated, or manufactured into, attached to or incorporated into, other tangible personal property to be transported outside the state and thereafter used solely outside the state.(Amended by Stats. 1980, Ch. 546, Sec. 1.)
CA Rev & Tax Code § 6009.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6009.2.

6009.2.  (a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purchase by a convicted purchaser of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that purchase, regardless of whether the purchase is for resale in the regular course of business.(b) “Convicted purchaser” means a person convicted of a counterfeiting offense, including, but not limited to, a violation under Section 350 or 653w of the Penal Code or Section 2318, 2319, or 2320 of Title 18 of the United States Code on or after the date of purchase.(c) For purposes of this section, Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of, and Article 1 (commencing with Section 17500) of Chapter 1 of Part 3 of Division 7 of, the Business and Professions Code, and Title 1.5 (commencing with Section 1750) of Part 4 of Division 3 of the Civil Code shall not apply to any person other than a convicted seller.(d) “Counterfeit mark” has the same meaning as that term is defined in Section 2320 of Title 18 of the United States Code.(e) “Counterfeit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code.(f) “Illicit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code.(g) Notwithstanding Article 2 (commencing with Section 6481) of Chapter 5, any notice of deficiency determination to a convicted purchaser shall be mailed within one year after the last day of the calendar month following the date of conviction.(Amended by Stats. 2015, Ch. 427, Sec. 3. (AB 160) Effective January 1, 2016.)
CA Rev & Tax Code § 6010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6010.

6010.  “Purchase” means and includes:(a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. “Transfer of possession” includes only transactions found by the board to be in lieu of a transfer of title, exchange, or barter.(b) When performed outside this state or when the customer gives a resale certificate pursuant to Article 3 (commencing with Section 6091) of Chapter 2, the producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.(c) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.(d) A transfer for a consideration of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication.(e) Any lease of tangible personal property in any manner or by any means whatsoever, for consideration, except a lease of:(1) Motion pictures or animated motion pictures, including television, films, and tapes.(2) Linen supplies and similar articles when an essential part of the lease agreement is the furnishing of the recurring service of laundering or cleaning the articles.(3) Household furnishings with a lease of the living quarters in which they are to be used.(4) Mobile transportation equipment for use in transportation of persons or property as defined in Section 6023.(5) Tangible personal property leased in substantially the same form as acquired by the lessor or leased in substantially the same form as acquired by a transferor, as to which the lessor or transferor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. For purposes of this paragraph, “transferor” shall mean the following:(A) A person from whom the lessor acquired the property in a transaction described in subdivision (b) of Section 6006.5.(B) A decedent from whom the lessor acquired the property by will or the laws of succession.(6) A mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, other than a mobilehome originally sold new prior to July 1, 1980, and not subject to local property taxation.(7) Paragraphs (1) and (5) and Section 6094.1 shall not apply to rentals or leases of video cassettes, video tapes, and video discs for private use under which the lessee or renter does not obtain or acquire the right to license, broadcast, exhibit, or reproduce the video cassette, video tape, or video disc.(Amended by Stats. 1987, Ch. 915, Sec. 4. Effective September 21, 1987.)
CA Rev & Tax Code § 6010.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6010.1.

6010.1.  The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.(Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
CA Rev & Tax Code § 6010.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6010.3.

6010.3.  “Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs thereof for use in the preparation of printed matter, or (b) the fabrication or transfer of such reproduction proofs or impressed mats when the fabrication is for, and the transfer is to, a printer or publisher for use in printing.The foregoing provisions shall not apply to the fabrication or transfer of a “pasteup,” “mechanical” or “assembly” of which a reproduction proof is a component part.(Added by Stats. 1968, Ch. 1061.)
CA Rev & Tax Code § 6010.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6010.4.

6010.4.  If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of reducing the cost of producing motion pictures through the sharing of the use of equipment, studio facilities and the services of personnel, the furnishing (without transferring title to tangible personal property) of such equipment, facilities and services by the partnership to its members for the purpose of the production of motion pictures by its members shall not constitute either a “sale” or “purchase.”(Added by Stats. 1972, Ch. 640.)
CA Rev & Tax Code § 6010.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6010.5.

6010.5.  For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically located at the time the act constituting the sale or purchase, as defined in this part, takes place.(Added by Stats. 1965, Ch. 1960.)
CA Rev & Tax Code § 6010.65 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6010.65.

6010.65.  (a) “Sale” and “purchase,” for purposes of this part, do not include any transfer of title to, nor any lease of, tangible personal property pursuant to an acquisition sale and leaseback. An acquisition sale and leaseback is a sale by a person and leaseback to that person of tangible personal property where both of the following conditions are satisfied:(1) That person has paid sales tax reimbursement or use tax with respect to that person’s purchase of the property.(2) The acquisition sale and leaseback is consummated within 90 days of that person’s first functional use of the property.(b) “Sale” and “purchase” include, for purposes of this part, the transfer of title to a lessee upon termination of an acquisition sale and leaseback.(c) This section shall apply to acquisition sale and leaseback arrangements executed on or after the operative date of this section.(Amended by Stats. 1994, Ch. 286, Sec. 1. Effective July 21, 1994.)
CA Rev & Tax Code § 6010.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6010.7.

6010.7.  Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, and Section 6094.1 shall have no application to a lease of a chemical toilet unit. Such a lease is a “sale” and “purchase” and the taxes imposed by this part apply measured by the lease or rental price accordingly, regardless of whether the unit is leased in substantially the same form as acquired and regardless of whether sales tax or use tax has been paid with respect to the chemical toilets at the time of their acquisition.(Amended by Stats. 1978, Ch. 1211.)
CA Rev & Tax Code § 6010.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6010.8.

6010.8.  (a) (1) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party.(2) On and after September 21, 2018, “sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any contractor for use in the performance of a construction contract for the participating party that will use that property as an integral part of the approved project.(b) As used in this section, “project” has the meaning specified in subparagraph (B) of paragraph (8) of subdivision (a) of Section 26003 of the Public Resources Code and “participating party” has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code.(c) This section shall remain in effect only until January 1, 2026, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2026, deletes or extends that date.(Amended (as amended by Stats. 2018, Ch. 645, Sec. 15) by Stats. 2019, Ch. 690, Sec. 14. (AB 1583) Effective January 1, 2020. Repealed as of January 1, 2026, by its own provisions. See later operative version, as amended by Sec. 15 of Stats. 2019, Ch. 690.)