California § 6362.4 - There are exempted from the taxes imposed by this part the gross receipts from th
Full text of California Public Contract Code - PCC § 6362.4 — There are exempted from the taxes imposed by this part the gross receipts from th, with citation guidance and answers to common questions.
§ 6362.4. There are exempted from the taxes imposed by this part the gross receipts from th
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption in this state of, the right to reproduce or copy a digital product in order for copies of the digital product to be distributed for consideration to third parties, even if a copy of the digital product is transferred concurrently with the granting of that right. Any tangible storage media on which the digital product is transferred is merely incidental. (b) This section shall become operative on January 1, 2027.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6362.4
What does Public Contract Code - PCC § 6362.4 cover?
Section 6362.4 ("There are exempted from the taxes imposed by this part the gross receipts from th") 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 § 6362.4?
A common citation format is "Public Contract Code - PCC § 6362.4" (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 § 6362.4 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.