{"id":4688,"date":"2022-05-15T14:07:53","date_gmt":"2022-05-15T14:07:53","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=4688"},"modified":"2022-05-24T16:35:21","modified_gmt":"2022-05-24T16:35:21","slug":"revenue-and-taxation-code-rtc-6051","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 6051"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l37dfn46-c423a8466cfc220abb1b59a37920b08e\">\n#top .av-special-heading.av-l37dfn46-c423a8466cfc220abb1b59a37920b08e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l37dfn46-c423a8466cfc220abb1b59a37920b08e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l37dfn46-c423a8466cfc220abb1b59a37920b08e .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l37dfn46-c423a8466cfc220abb1b59a37920b08e av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 6051<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l37dgm39-8180903dba03b160ad1164a9d4e727e6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<p>For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2\u00a0<span class=\"numerator\">1<\/span>\/<span class=\"denominator\">2<\/span>\u00a0percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state on or after August 1, 1933, and to and including June 30, 1935, and at the rate of 3 percent thereafter, and at the rate of 2\u00a0<span class=\"numerator\">1<\/span>\/<span class=\"denominator\">2<\/span>\u00a0percent on and after July 1, 1943, and to and including June 30, 1949, and at the rate of 3 percent on and after July 1, 1949, and to and including July 31, 1967, and at the rate of 4 percent on and after August 1, 1967, and to and including June 30, 1972, and at the rate of 3\u00a0<span class=\"numerator\">3<\/span>\/<span class=\"denominator\">4<\/span>\u00a0percent on and after July 1, 1972, and to and including June 30, 1973, and at the rate of 4\u00a0<span class=\"numerator\">3<\/span>\/<span class=\"denominator\">4<\/span>\u00a0percent on and after July 1, 1973, and to and including September 30, 1973, and at the rate of 3\u00a0<span class=\"numerator\">3<\/span>\/<span class=\"denominator\">4<\/span>\u00a0percent on and after October 1, 1973, and to and including March 31, 1974, and at the rate of 4\u00a0<span class=\"numerator\">3<\/span>\/<span class=\"denominator\">4<\/span>\u00a0percent\u00a0thereafter.<br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4688","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 6051 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revenue and Taxation Code - RTC 6051 - California Statutes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/\" \/>\n<meta property=\"og:site_name\" content=\"California Statutes\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-24T16:35:21+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-6051\\\/\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-6051\\\/\",\"name\":\"Revenue and Taxation Code - RTC 6051 - California Statutes\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#website\"},\"datePublished\":\"2022-05-15T14:07:53+00:00\",\"dateModified\":\"2022-05-24T16:35:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-6051\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-6051\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-6051\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"California Statutes\",\"item\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Revenue and Taxation Code &#8211; RTC 6051\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#website\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/\",\"name\":\"California Statutes\",\"description\":\"California Statutes\",\"publisher\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#organization\",\"name\":\"CrowdSource Lawyers\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"CrowdSource Lawyers\"},\"image\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Revenue and Taxation Code - RTC 6051 - California Statutes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/","og_locale":"en_US","og_type":"article","og_title":"Revenue and Taxation Code - RTC 6051 - California Statutes","og_url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/","og_site_name":"California Statutes","article_modified_time":"2022-05-24T16:35:21+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/","name":"Revenue and Taxation Code - RTC 6051 - California Statutes","isPartOf":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#website"},"datePublished":"2022-05-15T14:07:53+00:00","dateModified":"2022-05-24T16:35:21+00:00","breadcrumb":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6051\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/"},{"@type":"ListItem","position":2,"name":"California Statutes","item":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/"},{"@type":"ListItem","position":3,"name":"Revenue and Taxation Code &#8211; RTC 6051"}]},{"@type":"WebSite","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#website","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/","name":"California Statutes","description":"California Statutes","publisher":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#organization","name":"CrowdSource Lawyers","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"CrowdSource Lawyers"},"image":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/4688","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/comments?post=4688"}],"version-history":[{"count":1,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/4688\/revisions"}],"predecessor-version":[{"id":4689,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/4688\/revisions\/4689"}],"up":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/2019"}],"wp:attachment":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/media?parent=4688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}