California § 6201 - An excise tax is hereby imposed on the storage, use, or other consumption in this
Full text of California Public Contract Code - PCC § 6201 — An excise tax is hereby imposed on the storage, use, or other consumption in this, with citation guidance and answers to common questions.
§ 6201. An excise tax is hereby imposed on the storage, use, or other consumption in this
An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after July 1, 1935, for storage, use, or other consumption in this state at the rate of 3 percent of the sales price of the property, and at the rate of 2 1 2 percent 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 3 4 percent on and after July 1, 1972, and to and including June 30, 1973, and at the rate of 4 3 4 percent on and after July 1, 1973, and to and including September 30, 1973, and at the rate of 3 3 4 percent on and after October 1, 1973, and to and including March 31, 1974, and at the rate of 4 3 4 percent thereafter.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6201
What does Public Contract Code - PCC § 6201 cover?
Section 6201 ("An excise tax is hereby imposed on the storage, use, or other consumption in this") 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 § 6201?
A common citation format is "Public Contract Code - PCC § 6201" (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 § 6201 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.