California § 6054 - A retailer is relieved from liability to pay sales tax or collect use tax on the
Full text of California Public Contract Code - PCC § 6054 — A retailer is relieved from liability to pay sales tax or collect use tax on the, with citation guidance and answers to common questions.
§ 6054. A retailer is relieved from liability to pay sales tax or collect use tax on the
(a) A retailer is relieved from liability to pay sales tax or collect use tax on the sale or purchase of a digital product transferred electronically or accessed remotely if the place of the sale or purchase of the digital product was deemed to be outside of this state pursuant to Section 6010.5, and the retailer demonstrates to the satisfaction of the department that the retailer made a reasonable effort to obtain accurate and complete address information from the purchaser. (b) This section shall become operative on January 1, 2027.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6054
What does Public Contract Code - PCC § 6054 cover?
Section 6054 ("A retailer is relieved from liability to pay sales tax or collect use tax on the") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 6054?
A common citation format is "Public Contract Code - PCC § 6054" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 6054 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.