California § 6372.1 - There are exempted from the taxes imposed by this part the gross receipts from th

Full text of California Public Contract Code - PCC § 6372.1 — There are exempted from the taxes imposed by this part the gross receipts from th, with citation guidance and answers to common questions.

§ 6372.1. 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 of, and the storage, use, or other consumption of, a digital product that represents a service provided in electronic form in which both of the following apply: (1) The service primarily involves the application of human effort by the service provider. (2) The human effort described in paragraph (1) originated after the customer requested the service. (b) The exemption provided by this section does not apply to the sale or purchase of the right to use the provider’s computer software running on a cloud infrastructure or the right to access that software from various client devices through either a thin client interface, including a web browser, or a program interface. (c) This section shall become operative on January 1, 2027.

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 6372.1

What does Public Contract Code - PCC § 6372.1 cover?

Section 6372.1 ("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 § 6372.1?

A common citation format is "Public Contract Code - PCC § 6372.1" (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 § 6372.1 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.