Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Sales And Use Tax Law


Article 1. Imposition of Tax

Section 6051.7

6051.7. Imposition and rate of additional sales tax. (a) In addition to the taxes imposed by Section 6051 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 1 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 April 1, 2009.

(b) This section shall cease to be operative on July 1, 2011, unless the Director of Finance makes the notification pursuant to Section 99040 of the Government Code, in which case this section shall cease to be operative on July 1, 2012.

History.—Added by Stats. 2009, Ch. 18XXX (AB 3XXX), in effect February 20, 2009.