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We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors.

Scope.—Section 6019 does not constrict the statutory definition of retailer; it enlarges it. Davis Wire Corp. v. State Board of Equalization (1976) 17 Cal.3d 761.

Taxpayers affected by California Fires or other California Disasters — please refer to our State of Emergency Tax Relief page for instructions on how to apply for relief.

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6019. "Retailer" further defined. Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this part in his or its individual, firm, copartnership, joint venture, trust, business trust, syndicate, associate or corporate capacity.

The Irvine Office closed on Wednesday, November 27, 2024. Taxpayers requiring in-person assistance can schedule an appointment with either the Cerritos Office or Diamond Bar Office.

The undersigned certify that, as of June 13, 2023, the internet website of the California Department of Tax and Fee Administration is designed, developed, and maintained to be in compliance with California Government Code Sections 7405, 11135, and 11546.7 and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium.