6201. 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.
6201.1. (a) Notwithstanding Section 6201, an excise tax is hereby
imposed on the storage, use, or other consumption in the state of
tangible personal property purchased from any retailer on or after
the operative date of this subdivision, for storage, use, or other
consumption in this state at the rate of 5 percent of the sales price
of the property on and after the operative date of this subdivision.
(b) Subdivision (a) shall become operative on December 1, 1989,
and shall cease to be operative on January 1, 1991.
(c) The rate prescribed by Section 6201 shall be applicable on and
after the first day following the date subdivision (a) ceases to be
operative pursuant to subdivision (b).
6201.2. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, 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 15,
1991, for storage, use, or other consumption in this state at the
rate of 1/2 percent of the sales price of the property.
(b) All revenues received pursuant to this section shall be
deposited in the State Treasury to the credit of the Local Revenue
Fund, as established pursuant to Section 17600 of the Welfare and
Institutions Code.
(c) This section shall cease to be operative on the first day of
the first month of the calendar quarter following notification to the
board by the Department of Finance of a final judicial determination
by the California Supreme Court or any California court of appeal
that the revenues collected pursuant to this section and Section
6051.2 and deposited in the Local Revenue Fund are either of the
following:
(1) "General Fund proceeds of taxes appropriated pursuant to
Article XIII B of the California Constitution," as used in
subdivision (b) of Section 8 of Article XVI of the California
Constitution.
(2) "Allocated local proceeds of taxes," as used in subdivision
(b) of Section 8 of Article XVI of the California Constitution.
6201.3. In addition to the taxes imposed by Sections 6201, 6201.2,
6201.5, and any other provision of this part, 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 and after
July 15, 1991, and purchased during any period in which this section
is operative pursuant to Section 6201.4 at the rate of 1/4 percent of
the sales price of the property.
6201.4. (a) Section 6201.3 shall be operative with respect to the
storage, use, or other consumption in this state of tangible personal
property purchased from any retailer on and after July 15, 1991, but
shall cease to be operative during any period described in
subdivision (c) or (d).
(b) On or before November 1, 1993, and on or before every November
1 thereafter, the Director of Finance shall determine and certify to
the Governor, the Legislature, and the board both of the following:
(1) Whether the amount in the Special Fund for Economic
Uncertainties, as established pursuant to Section 16418 of the
Government Code, as of June 30 of the prior fiscal year exceeded 4
percent of General Fund revenues for that prior fiscal year.
(2) Whether the estimated amount in the Special Fund for Economic
Uncertainties as of June 30 of the current fiscal year (without
inclusion of any revenue derived pursuant to Section 6201.3 on and
after January 1 of the current fiscal year) exceeds 4 percent of
General Fund revenues for the current fiscal year.
(c) Section 6201.3 shall cease to be operative on and after
January 1, 1994, if on or before November 1, 1993, the Director of
Finance certifies pursuant to subdivision (b) that both amounts
certified pursuant to paragraphs (1) and (2) of that subdivision
exceed 4 percent of General Fund revenues for the respective fiscal
year for which each amount is determined and certified.
(d) Section 6201.3 shall cease to be operative on and after
January 1 following any November 1 in which Section 6201.3 is
operative and the Director of Finance certifies pursuant to
subdivision (b) that both amounts certified pursuant to paragraphs
(1) and (2) of that subdivision exceed 4 percent of General Fund
revenues for the respective fiscal year for which each amount is
determined and certified.
(e) Section 6201.3 shall become operative on and after January 1
following any November 1 in which Section 6201.3 is inoperative and
the Director of Finance certifies pursuant to paragraph (2) of
subdivision (b) that the estimated amount does not exceed 4 percent
of the General Fund revenues as of June 30 of the current fiscal
year.
6201.45. Notwithstanding 6201.4 or any other provision of law, the
state use tax rate in Section 6201.3 shall not be operative in any
calendar year beginning on or after January 1, 2002, if the Director
of Finance determines both of the following:
(a) The General Fund reserve is 3 percent of revenues excluding
the revenues derived from the 1/4 cent sales and use tax rate.
(b) Actual General Fund revenues for the period May 1 through
September 30 equal or exceed the May Revision forecast, prior to the
November 1 determination.
The Director of Finance shall make the determination on or before
November 1 of each year.
The 1/4 cent reduction shall be operative for each calendar year
commencing on the next January 1 after the determination is made.
6201.5. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, an excise tax is hereby imposed on
the storage, use, or other consumption in this state of tangible
personal property purchased from any retailer at the rate of
one-quarter of 1 percent of the sales price of the property.
(b) All revenues, net of refunds, received pursuant to this
section shall be deposited in the State Treasury to the credit of the
Fiscal Recovery Fund, as established pursuant to Section 99008 of
the Government Code.
(c) Revenues received pursuant to this section accruing to the
Fiscal Recovery Fund shall not be considered to be "State General
Fund proceeds of taxes appropriated pursuant to Article XIII B"
within the meaning of either Section 8 of Article XVI of the
California Constitution or Section 41202 of the Education Code.
(d) This section shall become operative on July 1, 2004, and shall
cease to be operative on the first day of the first calendar quarter
commencing more than 90 days following a notification to the board
by the Director of Finance pursuant to subdivision (b) of Section
99006 of the Government Code.
6201.6. There are exempted from the taxes imposed by Section 6201.5
the storage, use, or other consumption in this state of tangible
personal property, other than fuel or petroleum products, by
operators of aircraft to be used or consumed principally outside the
county in which the sale is made and directly and exclusively in the
use of the aircraft as common carriers of persons or property under
the authority of the laws of this state, the United States, or any
foreign government.
6201.7. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, an excise tax is hereby imposed on
the storage, use, or other consumption in this state of tangible
personal property purchased from any retailer for storage, use, or
other consumption in this state, at the rate of 1 percent of the
sales price of the property, on and after April 1, 2009.
(b) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2012.
6201.8. (a) Except as provided by Section 6357.3, in addition to
the taxes imposed by this part, an excise tax is hereby imposed on
the storage, use, or other consumption in the state of diesel fuel,
as defined in Section 60022, at the rate of 1.75 percent of the sales
price of the diesel fuel on and after the operative date of this
subdivision.
(b) Subdivision (a) shall become operative on July 1, 2011.
6202. (a) Every person storing, using, or otherwise consuming in
this state tangible personal property purchased from a retailer is
liable for the tax. His or her liability is not extinguished until
the tax has been paid to this state except that a receipt from a
retailer engaged in business in this state or from a retailer who is
authorized by the board, under the rules and regulations as it may
prescribe, to collect the tax and who is, for the purposes of this
part relating to the use tax, regarded as a retailer engaged in
business in this state, given to the purchaser pursuant to Section
6203, is sufficient to relieve the purchaser from further liability
for the tax to which the receipt refers.
(b) Notwithstanding any other provision, when a person purchases a
vessel or aircraft from another person through a broker, the
purchaser's liability for use tax is relieved if the purchaser has
paid an amount as sales or use tax to the broker, and the purchaser
obtains and retains a receipt from the broker showing the payment of
that tax to the broker.
(c) Notwithstanding any other provision, when a person purchases a
vessel or aircraft from another person through a broker, if the
broker collects from the purchaser an amount as sales or use tax, the
broker shall be liable for that amount under Section 6204 as if the
broker were a retailer engaged in business in this state required to
collect that amount as use tax from the purchaser, and that amount
constitutes a debt owed by the broker to this state.
6202.5. Any retailer, other than a nonprofit zoological society as
defined in subdivision (c) of Section 6010.50, that stores, uses, or
otherwise consumes in this state endangered or threatened animal or
plant species, as defined in subdivision (b) of Section 6010.50,
acquired through a trade or exchange with a nonprofit zoological
society, shall be liable for the use tax.
6202.7. Any retailer who loans any motor vehicle to any employee of
the University of California or the California State University
shall be liable for the use tax on the loan of that vehicle equal to
the amount of tax that would have applied if the vehicle had been
leased at fair rental value for a time period equal to the period the
vehicle is loaned to the university or state university employee,
provided that all of the following conditions are met:
(a) The vehicle is for the employee's exclusive use.
(b) The loan of the vehicle has been approved by the chancellor of
the university or the president of the state university.
(c) It is demonstrated that the loan of the vehicle is not
dependent upon the retailer receiving any automotive-related business
from the university or the state university.
6203. (a) Except as provided by Sections 6292 and 6293, every
retailer engaged in business in this state and making sales of
tangible personal property for storage, use, or other consumption in
this state, not exempted under Chapter 3.5 (commencing with Section
6271) or Chapter 4 (commencing with Section 6351), shall, at the time
of making the sales or, if the storage, use, or other consumption of
the tangible personal property is not then taxable hereunder, at the
time the storage, use, or other consumption becomes taxable, collect
the tax from the purchaser and give to the purchaser a receipt
therefor in the manner and form prescribed by the board.
(b) As respects leases constituting sales of tangible personal
property, the tax shall be collected from the lessee at the time
amounts are paid by the lessee under the lease.
(c) "Retailer engaged in business in this state" as used in this
section and Section 6202 means and includes any of the following:
(1) Any retailer maintaining, occupying, or using, permanently or
temporarily, directly or indirectly, or through a subsidiary, or
agent, by whatever name called, an office, place of distribution,
sales or sample room or place, warehouse or storage place, or other
place of business.
(2) Any retailer having any representative, agent, salesperson,
canvasser, independent contractor, or solicitor operating in this
state under the authority of the retailer or its subsidiary for the
purpose of selling, delivering, installing, assembling, or the taking
of orders for any tangible personal property.
(3) As respects a lease, any retailer deriving rentals from a
lease of tangible personal property situated in this state.
(4) (A) Any retailer soliciting orders for tangible personal
property by mail if the solicitations are substantial and recurring
and if the retailer benefits from any banking, financing, debt
collection, telecommunication, or marketing activities occurring in
this state or benefits from the location in this state of authorized
installation, servicing, or repair facilities.
(B) This paragraph shall become operative upon the enactment of
any congressional act that authorizes states to compel the collection
of state sales and use taxes by out-of-state retailers.
(5) Notwithstanding Section 7262, a retailer specified in
paragraph (4) above, and not specified in paragraph (1), (2), or (3)
above, is a "retailer engaged in business in this state" for the
purposes of this part and Part 1.5 (commencing with Section 7200)
only.
(d) (1) For purposes of this section, "engaged in business in this
state" does not include the taking of orders from customers in this
state through a computer telecommunications network located in this
state which is not directly or indirectly owned by the retailer when
the orders result from the electronic display of products on that
same network. The exclusion provided by this subdivision shall apply
only to a computer telecommunications network that consists
substantially of online communications services other than the
displaying and taking of orders for products.
(2) This subdivision shall become inoperative upon the operative
date of provisions of a congressional act that authorize states to
compel the collection of state sales and use taxes by out-of-state
retailers.
(e) Except as provided in this subdivision, a retailer is not a
"retailer engaged in business in this state" under paragraph (2) of
subdivision (c) if that retailer's sole physical presence in this
state is to engage in convention and trade show activities as
described in Section 513(d)(3)(A) of the Internal Revenue Code, and
if the retailer, including any of his or her representatives, agents,
salespersons, canvassers, independent contractors, or solicitors,
does not engage in those convention and trade show activities for
more than 15 days, in whole or in part, in this state during any
12-month period and did not derive more than one hundred thousand
dollars ($100,000) of net income from those activities in this state
during the prior calendar year. Notwithstanding the preceding
sentence, a retailer engaging in convention and trade show
activities, as described in Section 513(d)(3)(A) of the Internal
Revenue Code, is a "retailer engaged in business in this state," and
is liable for collection of the applicable use tax, with respect to
any sale of tangible personal property occurring at the convention
and trade show activities and with respect to any sale of tangible
personal property made pursuant to an order taken at or during those
convention and trade show activities.
(f) Any limitations created by this section upon the definition of
"retailer engaged in business in this state" shall only apply for
purposes of tax liability under this code. Nothing in this section is
intended to affect or limit, in any way, civil liability or
jurisdiction under Section 410.10 of the Code of Civil Procedure.
6203.5. (a) A retailer is relieved from liability to collect use
tax that became due and payable, insofar as the measure of the tax is
represented by accounts that have been found to be worthless and
charged off for income tax purposes by the retailer or, if the
retailer is not required to file income tax returns, charged off in
accordance with generally accepted accounting principles. A retailer
that has previously paid the amount of the tax may, under rules and
regulations prescribed by the board, take as a deduction the amount
found worthless and charged off by the retailer. If these accounts
are thereafter in whole or in part collected by the retailer, the
amount collected shall be included in the first return filed after
the collection and the amount of the tax shall be paid with the
return. For purposes of this subdivision, the term "retailer" shall
include any entity affiliated with the retailer under Section 1504 of
Title 26 of the United States Code.
(b) (1) In the case of accounts held by a lender, a retailer or
lender who makes a proper election under paragraph (4) shall be
entitled to a deduction or refund of the tax that the retailer has
previously reported and paid if all of the following conditions are
met:
(A) No deduction was previously claimed or allowed on any portion
of the accounts.
(B) The accounts have been found worthless and written off by the
lender in accordance with the requirements of subdivision (a).
(C) The contract between the retailer and the lender contains an
irrevocable relinquishment of all rights to the account from the
retailer to the lender.
(D) The retailer remitted the tax on or after January 1, 2000.
(E) The party electing to claim the deduction or refund under
paragraph (4) files a claim in a manner prescribed by the board.
(2) If the retailer or the lender thereafter collects in whole or
in part any accounts, one of the following shall apply:
(A) If the retailer is entitled to the deduction or refund under
the election specified in paragraph (4), the retailer shall include
the amount collected in its first return filed after the collection
and pay tax on that amount with the return.
(B) If the lender is entitled to the deduction or refund under the
election specified in paragraph (4), the lender shall pay the tax to
the board in accordance with Section 6451.
(3) For purposes of this subdivision, the term "lender" means any
of the following:
(A) Any person who holds a retail account which that person
purchased directly from a retailer who reported the tax.
(B) Any person who holds a retail account pursuant to that person'
s contract directly with the retailer who reported the tax.
(C) Any person who is either an affiliated entity, under Section
1504 of Title 26 of the United States Code, of a person described in
subparagraph (A) or (B), or an assignee of a person described in
subparagraph (A) or (B).
(4) Prior to claiming any deduction or refund under this
subdivision, the retailer who reported the tax and the lender shall
file an election with the board, signed by both parties, designating
which party is entitled to claim the deduction or refund. This
election may not be amended or revoked unless a new election, signed
by both parties, is filed with the board.
6204. The tax required to be collected by the retailer and any
amount unreturned to the customer which is not tax but was collected
from the customer under the representation by the retailer that it
was tax constitutes debts owed by the retailer to this state.
6205. It is unlawful for any retailer to advertise or hold out or
state to the public or to any customer, directly or indirectly, that
the tax or any part thereof will be assumed or absorbed by the
retailer or that it will not be added to the selling price of the
property sold or that if added it or any part thereof will be
refunded.
6206. The tax required to be collected by the retailer from the
purchaser shall be displayed separately from the list price, the
price advertised in the premises, the marked price, or other price on
the sales check or other proof of sales.
6207. Any person violating Sections 6203, 6205, or 6206 is guilty
of a misdemeanor.
6201. 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.
6201.1. (a) Notwithstanding Section 6201, an excise tax is hereby
imposed on the storage, use, or other consumption in the state of
tangible personal property purchased from any retailer on or after
the operative date of this subdivision, for storage, use, or other
consumption in this state at the rate of 5 percent of the sales price
of the property on and after the operative date of this subdivision.
(b) Subdivision (a) shall become operative on December 1, 1989,
and shall cease to be operative on January 1, 1991.
(c) The rate prescribed by Section 6201 shall be applicable on and
after the first day following the date subdivision (a) ceases to be
operative pursuant to subdivision (b).
6201.2. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, 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 15,
1991, for storage, use, or other consumption in this state at the
rate of 1/2 percent of the sales price of the property.
(b) All revenues received pursuant to this section shall be
deposited in the State Treasury to the credit of the Local Revenue
Fund, as established pursuant to Section 17600 of the Welfare and
Institutions Code.
(c) This section shall cease to be operative on the first day of
the first month of the calendar quarter following notification to the
board by the Department of Finance of a final judicial determination
by the California Supreme Court or any California court of appeal
that the revenues collected pursuant to this section and Section
6051.2 and deposited in the Local Revenue Fund are either of the
following:
(1) "General Fund proceeds of taxes appropriated pursuant to
Article XIII B of the California Constitution," as used in
subdivision (b) of Section 8 of Article XVI of the California
Constitution.
(2) "Allocated local proceeds of taxes," as used in subdivision
(b) of Section 8 of Article XVI of the California Constitution.
6201.3. In addition to the taxes imposed by Sections 6201, 6201.2,
6201.5, and any other provision of this part, 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 and after
July 15, 1991, and purchased during any period in which this section
is operative pursuant to Section 6201.4 at the rate of 1/4 percent of
the sales price of the property.
6201.4. (a) Section 6201.3 shall be operative with respect to the
storage, use, or other consumption in this state of tangible personal
property purchased from any retailer on and after July 15, 1991, but
shall cease to be operative during any period described in
subdivision (c) or (d).
(b) On or before November 1, 1993, and on or before every November
1 thereafter, the Director of Finance shall determine and certify to
the Governor, the Legislature, and the board both of the following:
(1) Whether the amount in the Special Fund for Economic
Uncertainties, as established pursuant to Section 16418 of the
Government Code, as of June 30 of the prior fiscal year exceeded 4
percent of General Fund revenues for that prior fiscal year.
(2) Whether the estimated amount in the Special Fund for Economic
Uncertainties as of June 30 of the current fiscal year (without
inclusion of any revenue derived pursuant to Section 6201.3 on and
after January 1 of the current fiscal year) exceeds 4 percent of
General Fund revenues for the current fiscal year.
(c) Section 6201.3 shall cease to be operative on and after
January 1, 1994, if on or before November 1, 1993, the Director of
Finance certifies pursuant to subdivision (b) that both amounts
certified pursuant to paragraphs (1) and (2) of that subdivision
exceed 4 percent of General Fund revenues for the respective fiscal
year for which each amount is determined and certified.
(d) Section 6201.3 shall cease to be operative on and after
January 1 following any November 1 in which Section 6201.3 is
operative and the Director of Finance certifies pursuant to
subdivision (b) that both amounts certified pursuant to paragraphs
(1) and (2) of that subdivision exceed 4 percent of General Fund
revenues for the respective fiscal year for which each amount is
determined and certified.
(e) Section 6201.3 shall become operative on and after January 1
following any November 1 in which Section 6201.3 is inoperative and
the Director of Finance certifies pursuant to paragraph (2) of
subdivision (b) that the estimated amount does not exceed 4 percent
of the General Fund revenues as of June 30 of the current fiscal
year.
6201.45. Notwithstanding 6201.4 or any other provision of law, the
state use tax rate in Section 6201.3 shall not be operative in any
calendar year beginning on or after January 1, 2002, if the Director
of Finance determines both of the following:
(a) The General Fund reserve is 3 percent of revenues excluding
the revenues derived from the 1/4 cent sales and use tax rate.
(b) Actual General Fund revenues for the period May 1 through
September 30 equal or exceed the May Revision forecast, prior to the
November 1 determination.
The Director of Finance shall make the determination on or before
November 1 of each year.
The 1/4 cent reduction shall be operative for each calendar year
commencing on the next January 1 after the determination is made.
6201.5. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, an excise tax is hereby imposed on
the storage, use, or other consumption in this state of tangible
personal property purchased from any retailer at the rate of
one-quarter of 1 percent of the sales price of the property.
(b) All revenues, net of refunds, received pursuant to this
section shall be deposited in the State Treasury to the credit of the
Fiscal Recovery Fund, as established pursuant to Section 99008 of
the Government Code.
(c) Revenues received pursuant to this section accruing to the
Fiscal Recovery Fund shall not be considered to be "State General
Fund proceeds of taxes appropriated pursuant to Article XIII B"
within the meaning of either Section 8 of Article XVI of the
California Constitution or Section 41202 of the Education Code.
(d) This section shall become operative on July 1, 2004, and shall
cease to be operative on the first day of the first calendar quarter
commencing more than 90 days following a notification to the board
by the Director of Finance pursuant to subdivision (b) of Section
99006 of the Government Code.
6201.6. There are exempted from the taxes imposed by Section 6201.5
the storage, use, or other consumption in this state of tangible
personal property, other than fuel or petroleum products, by
operators of aircraft to be used or consumed principally outside the
county in which the sale is made and directly and exclusively in the
use of the aircraft as common carriers of persons or property under
the authority of the laws of this state, the United States, or any
foreign government.
6201.7. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, an excise tax is hereby imposed on
the storage, use, or other consumption in this state of tangible
personal property purchased from any retailer for storage, use, or
other consumption in this state, at the rate of 1 percent of the
sales price of the property, on and after April 1, 2009.
(b) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2012.
6201.8. (a) Except as provided by Section 6357.3, in addition to
the taxes imposed by this part, an excise tax is hereby imposed on
the storage, use, or other consumption in the state of diesel fuel,
as defined in Section 60022, at the rate of 1.75 percent of the sales
price of the diesel fuel on and after the operative date of this
subdivision.
(b) Subdivision (a) shall become operative on July 1, 2011.
6202. (a) Every person storing, using, or otherwise consuming in
this state tangible personal property purchased from a retailer is
liable for the tax. His or her liability is not extinguished until
the tax has been paid to this state except that a receipt from a
retailer engaged in business in this state or from a retailer who is
authorized by the board, under the rules and regulations as it may
prescribe, to collect the tax and who is, for the purposes of this
part relating to the use tax, regarded as a retailer engaged in
business in this state, given to the purchaser pursuant to Section
6203, is sufficient to relieve the purchaser from further liability
for the tax to which the receipt refers.
(b) Notwithstanding any other provision, when a person purchases a
vessel or aircraft from another person through a broker, the
purchaser's liability for use tax is relieved if the purchaser has
paid an amount as sales or use tax to the broker, and the purchaser
obtains and retains a receipt from the broker showing the payment of
that tax to the broker.
(c) Notwithstanding any other provision, when a person purchases a
vessel or aircraft from another person through a broker, if the
broker collects from the purchaser an amount as sales or use tax, the
broker shall be liable for that amount under Section 6204 as if the
broker were a retailer engaged in business in this state required to
collect that amount as use tax from the purchaser, and that amount
constitutes a debt owed by the broker to this state.
6202.5. Any retailer, other than a nonprofit zoological society as
defined in subdivision (c) of Section 6010.50, that stores, uses, or
otherwise consumes in this state endangered or threatened animal or
plant species, as defined in subdivision (b) of Section 6010.50,
acquired through a trade or exchange with a nonprofit zoological
society, shall be liable for the use tax.
6202.7. Any retailer who loans any motor vehicle to any employee of
the University of California or the California State University
shall be liable for the use tax on the loan of that vehicle equal to
the amount of tax that would have applied if the vehicle had been
leased at fair rental value for a time period equal to the period the
vehicle is loaned to the university or state university employee,
provided that all of the following conditions are met:
(a) The vehicle is for the employee's exclusive use.
(b) The loan of the vehicle has been approved by the chancellor of
the university or the president of the state university.
(c) It is demonstrated that the loan of the vehicle is not
dependent upon the retailer receiving any automotive-related business
from the university or the state university.
6203. (a) Except as provided by Sections 6292 and 6293, every
retailer engaged in business in this state and making sales of
tangible personal property for storage, use, or other consumption in
this state, not exempted under Chapter 3.5 (commencing with Section
6271) or Chapter 4 (commencing with Section 6351), shall, at the time
of making the sales or, if the storage, use, or other consumption of
the tangible personal property is not then taxable hereunder, at the
time the storage, use, or other consumption becomes taxable, collect
the tax from the purchaser and give to the purchaser a receipt
therefor in the manner and form prescribed by the board.
(b) As respects leases constituting sales of tangible personal
property, the tax shall be collected from the lessee at the time
amounts are paid by the lessee under the lease.
(c) "Retailer engaged in business in this state" as used in this
section and Section 6202 means and includes any of the following:
(1) Any retailer maintaining, occupying, or using, permanently or
temporarily, directly or indirectly, or through a subsidiary, or
agent, by whatever name called, an office, place of distribution,
sales or sample room or place, warehouse or storage place, or other
place of business.
(2) Any retailer having any representative, agent, salesperson,
canvasser, independent contractor, or solicitor operating in this
state under the authority of the retailer or its subsidiary for the
purpose of selling, delivering, installing, assembling, or the taking
of orders for any tangible personal property.
(3) As respects a lease, any retailer deriving rentals from a
lease of tangible personal property situated in this state.
(4) (A) Any retailer soliciting orders for tangible personal
property by mail if the solicitations are substantial and recurring
and if the retailer benefits from any banking, financing, debt
collection, telecommunication, or marketing activities occurring in
this state or benefits from the location in this state of authorized
installation, servicing, or repair facilities.
(B) This paragraph shall become operative upon the enactment of
any congressional act that authorizes states to compel the collection
of state sales and use taxes by out-of-state retailers.
(5) Notwithstanding Section 7262, a retailer specified in
paragraph (4) above, and not specified in paragraph (1), (2), or (3)
above, is a "retailer engaged in business in this state" for the
purposes of this part and Part 1.5 (commencing with Section 7200)
only.
(d) (1) For purposes of this section, "engaged in business in this
state" does not include the taking of orders from customers in this
state through a computer telecommunications network located in this
state which is not directly or indirectly owned by the retailer when
the orders result from the electronic display of products on that
same network. The exclusion provided by this subdivision shall apply
only to a computer telecommunications network that consists
substantially of online communications services other than the
displaying and taking of orders for products.
(2) This subdivision shall become inoperative upon the operative
date of provisions of a congressional act that authorize states to
compel the collection of state sales and use taxes by out-of-state
retailers.
(e) Except as provided in this subdivision, a retailer is not a
"retailer engaged in business in this state" under paragraph (2) of
subdivision (c) if that retailer's sole physical presence in this
state is to engage in convention and trade show activities as
described in Section 513(d)(3)(A) of the Internal Revenue Code, and
if the retailer, including any of his or her representatives, agents,
salespersons, canvassers, independent contractors, or solicitors,
does not engage in those convention and trade show activities for
more than 15 days, in whole or in part, in this state during any
12-month period and did not derive more than one hundred thousand
dollars ($100,000) of net income from those activities in this state
during the prior calendar year. Notwithstanding the preceding
sentence, a retailer engaging in convention and trade show
activities, as described in Section 513(d)(3)(A) of the Internal
Revenue Code, is a "retailer engaged in business in this state," and
is liable for collection of the applicable use tax, with respect to
any sale of tangible personal property occurring at the convention
and trade show activities and with respect to any sale of tangible
personal property made pursuant to an order taken at or during those
convention and trade show activities.
(f) Any limitations created by this section upon the definition of
"retailer engaged in business in this state" shall only apply for
purposes of tax liability under this code. Nothing in this section is
intended to affect or limit, in any way, civil liability or
jurisdiction under Section 410.10 of the Code of Civil Procedure.
6203.5. (a) A retailer is relieved from liability to collect use
tax that became due and payable, insofar as the measure of the tax is
represented by accounts that have been found to be worthless and
charged off for income tax purposes by the retailer or, if the
retailer is not required to file income tax returns, charged off in
accordance with generally accepted accounting principles. A retailer
that has previously paid the amount of the tax may, under rules and
regulations prescribed by the board, take as a deduction the amount
found worthless and charged off by the retailer. If these accounts
are thereafter in whole or in part collected by the retailer, the
amount collected shall be included in the first return filed after
the collection and the amount of the tax shall be paid with the
return. For purposes of this subdivision, the term "retailer" shall
include any entity affiliated with the retailer under Section 1504 of
Title 26 of the United States Code.
(b) (1) In the case of accounts held by a lender, a retailer or
lender who makes a proper election under paragraph (4) shall be
entitled to a deduction or refund of the tax that the retailer has
previously reported and paid if all of the following conditions are
met:
(A) No deduction was previously claimed or allowed on any portion
of the accounts.
(B) The accounts have been found worthless and written off by the
lender in accordance with the requirements of subdivision (a).
(C) The contract between the retailer and the lender contains an
irrevocable relinquishment of all rights to the account from the
retailer to the lender.
(D) The retailer remitted the tax on or after January 1, 2000.
(E) The party electing to claim the deduction or refund under
paragraph (4) files a claim in a manner prescribed by the board.
(2) If the retailer or the lender thereafter collects in whole or
in part any accounts, one of the following shall apply:
(A) If the retailer is entitled to the deduction or refund under
the election specified in paragraph (4), the retailer shall include
the amount collected in its first return filed after the collection
and pay tax on that amount with the return.
(B) If the lender is entitled to the deduction or refund under the
election specified in paragraph (4), the lender shall pay the tax to
the board in accordance with Section 6451.
(3) For purposes of this subdivision, the term "lender" means any
of the following:
(A) Any person who holds a retail account which that person
purchased directly from a retailer who reported the tax.
(B) Any person who holds a retail account pursuant to that person'
s contract directly with the retailer who reported the tax.
(C) Any person who is either an affiliated entity, under Section
1504 of Title 26 of the United States Code, of a person described in
subparagraph (A) or (B), or an assignee of a person described in
subparagraph (A) or (B).
(4) Prior to claiming any deduction or refund under this
subdivision, the retailer who reported the tax and the lender shall
file an election with the board, signed by both parties, designating
which party is entitled to claim the deduction or refund. This
election may not be amended or revoked unless a new election, signed
by both parties, is filed with the board.
6204. The tax required to be collected by the retailer and any
amount unreturned to the customer which is not tax but was collected
from the customer under the representation by the retailer that it
was tax constitutes debts owed by the retailer to this state.
6205. It is unlawful for any retailer to advertise or hold out or
state to the public or to any customer, directly or indirectly, that
the tax or any part thereof will be assumed or absorbed by the
retailer or that it will not be added to the selling price of the
property sold or that if added it or any part thereof will be
refunded.
6206. The tax required to be collected by the retailer from the
purchaser shall be displayed separately from the list price, the
price advertised in the premises, the marked price, or other price on
the sales check or other proof of sales.
6207. Any person violating Sections 6203, 6205, or 6206 is guilty
of a misdemeanor.
6201. 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.
6201.1. (a) Notwithstanding Section 6201, an excise tax is hereby
imposed on the storage, use, or other consumption in the state of
tangible personal property purchased from any retailer on or after
the operative date of this subdivision, for storage, use, or other
consumption in this state at the rate of 5 percent of the sales price
of the property on and after the operative date of this subdivision.
(b) Subdivision (a) shall become operative on December 1, 1989,
and shall cease to be operative on January 1, 1991.
(c) The rate prescribed by Section 6201 shall be applicable on and
after the first day following the date subdivision (a) ceases to be
operative pursuant to subdivision (b).
6201.2. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, 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 15,
1991, for storage, use, or other consumption in this state at the
rate of 1/2 percent of the sales price of the property.
(b) All revenues received pursuant to this section shall be
deposited in the State Treasury to the credit of the Local Revenue
Fund, as established pursuant to Section 17600 of the Welfare and
Institutions Code.
(c) This section shall cease to be operative on the first day of
the first month of the calendar quarter following notification to the
board by the Department of Finance of a final judicial determination
by the California Supreme Court or any California court of appeal
that the revenues collected pursuant to this section and Section
6051.2 and deposited in the Local Revenue Fund are either of the
following:
(1) "General Fund proceeds of taxes appropriated pursuant to
Article XIII B of the California Constitution," as used in
subdivision (b) of Section 8 of Article XVI of the California
Constitution.
(2) "Allocated local proceeds of taxes," as used in subdivision
(b) of Section 8 of Article XVI of the California Constitution.
6201.3. In addition to the taxes imposed by Sections 6201, 6201.2,
6201.5, and any other provision of this part, 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 and after
July 15, 1991, and purchased during any period in which this section
is operative pursuant to Section 6201.4 at the rate of 1/4 percent of
the sales price of the property.
6201.4. (a) Section 6201.3 shall be operative with respect to the
storage, use, or other consumption in this state of tangible personal
property purchased from any retailer on and after July 15, 1991, but
shall cease to be operative during any period described in
subdivision (c) or (d).
(b) On or before November 1, 1993, and on or before every November
1 thereafter, the Director of Finance shall determine and certify to
the Governor, the Legislature, and the board both of the following:
(1) Whether the amount in the Special Fund for Economic
Uncertainties, as established pursuant to Section 16418 of the
Government Code, as of June 30 of the prior fiscal year exceeded 4
percent of General Fund revenues for that prior fiscal year.
(2) Whether the estimated amount in the Special Fund for Economic
Uncertainties as of June 30 of the current fiscal year (without
inclusion of any revenue derived pursuant to Section 6201.3 on and
after January 1 of the current fiscal year) exceeds 4 percent of
General Fund revenues for the current fiscal year.
(c) Section 6201.3 shall cease to be operative on and after
January 1, 1994, if on or before November 1, 1993, the Director of
Finance certifies pursuant to subdivision (b) that both amounts
certified pursuant to paragraphs (1) and (2) of that subdivision
exceed 4 percent of General Fund revenues for the respective fiscal
year for which each amount is determined and certified.
(d) Section 6201.3 shall cease to be operative on and after
January 1 following any November 1 in which Section 6201.3 is
operative and the Director of Finance certifies pursuant to
subdivision (b) that both amounts certified pursuant to paragraphs
(1) and (2) of that subdivision exceed 4 percent of General Fund
revenues for the respective fiscal year for which each amount is
determined and certified.
(e) Section 6201.3 shall become operative on and after January 1
following any November 1 in which Section 6201.3 is inoperative and
the Director of Finance certifies pursuant to paragraph (2) of
subdivision (b) that the estimated amount does not exceed 4 percent
of the General Fund revenues as of June 30 of the current fiscal
year.
6201.45. Notwithstanding 6201.4 or any other provision of law, the
state use tax rate in Section 6201.3 shall not be operative in any
calendar year beginning on or after January 1, 2002, if the Director
of Finance determines both of the following:
(a) The General Fund reserve is 3 percent of revenues excluding
the revenues derived from the 1/4 cent sales and use tax rate.
(b) Actual General Fund revenues for the period May 1 through
September 30 equal or exceed the May Revision forecast, prior to the
November 1 determination.
The Director of Finance shall make the determination on or before
November 1 of each year.
The 1/4 cent reduction shall be operative for each calendar year
commencing on the next January 1 after the determination is made.
6201.5. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, an excise tax is hereby imposed on
the storage, use, or other consumption in this state of tangible
personal property purchased from any retailer at the rate of
one-quarter of 1 percent of the sales price of the property.
(b) All revenues, net of refunds, received pursuant to this
section shall be deposited in the State Treasury to the credit of the
Fiscal Recovery Fund, as established pursuant to Section 99008 of
the Government Code.
(c) Revenues received pursuant to this section accruing to the
Fiscal Recovery Fund shall not be considered to be "State General
Fund proceeds of taxes appropriated pursuant to Article XIII B"
within the meaning of either Section 8 of Article XVI of the
California Constitution or Section 41202 of the Education Code.
(d) This section shall become operative on July 1, 2004, and shall
cease to be operative on the first day of the first calendar quarter
commencing more than 90 days following a notification to the board
by the Director of Finance pursuant to subdivision (b) of Section
99006 of the Government Code.
6201.6. There are exempted from the taxes imposed by Section 6201.5
the storage, use, or other consumption in this state of tangible
personal property, other than fuel or petroleum products, by
operators of aircraft to be used or consumed principally outside the
county in which the sale is made and directly and exclusively in the
use of the aircraft as common carriers of persons or property under
the authority of the laws of this state, the United States, or any
foreign government.
6201.7. (a) In addition to the taxes imposed by Section 6201 and
any other provision of this part, an excise tax is hereby imposed on
the storage, use, or other consumption in this state of tangible
personal property purchased from any retailer for storage, use, or
other consumption in this state, at the rate of 1 percent of the
sales price of the property, on and after April 1, 2009.
(b) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2012.
6201.8. (a) Except as provided by Section 6357.3, in addition to
the taxes imposed by this part, an excise tax is hereby imposed on
the storage, use, or other consumption in the state of diesel fuel,
as defined in Section 60022, at the rate of 1.75 percent of the sales
price of the diesel fuel on and after the operative date of this
subdivision.
(b) Subdivision (a) shall become operative on July 1, 2011.
6202. (a) Every person storing, using, or otherwise consuming in
this state tangible personal property purchased from a retailer is
liable for the tax. His or her liability is not extinguished until
the tax has been paid to this state except that a receipt from a
retailer engaged in business in this state or from a retailer who is
authorized by the board, under the rules and regulations as it may
prescribe, to collect the tax and who is, for the purposes of this
part relating to the use tax, regarded as a retailer engaged in
business in this state, given to the purchaser pursuant to Section
6203, is sufficient to relieve the purchaser from further liability
for the tax to which the receipt refers.
(b) Notwithstanding any other provision, when a person purchases a
vessel or aircraft from another person through a broker, the
purchaser's liability for use tax is relieved if the purchaser has
paid an amount as sales or use tax to the broker, and the purchaser
obtains and retains a receipt from the broker showing the payment of
that tax to the broker.
(c) Notwithstanding any other provision, when a person purchases a
vessel or aircraft from another person through a broker, if the
broker collects from the purchaser an amount as sales or use tax, the
broker shall be liable for that amount under Section 6204 as if the
broker were a retailer engaged in business in this state required to
collect that amount as use tax from the purchaser, and that amount
constitutes a debt owed by the broker to this state.
6202.5. Any retailer, other than a nonprofit zoological society as
defined in subdivision (c) of Section 6010.50, that stores, uses, or
otherwise consumes in this state endangered or threatened animal or
plant species, as defined in subdivision (b) of Section 6010.50,
acquired through a trade or exchange with a nonprofit zoological
society, shall be liable for the use tax.
6202.7. Any retailer who loans any motor vehicle to any employee of
the University of California or the California State University
shall be liable for the use tax on the loan of that vehicle equal to
the amount of tax that would have applied if the vehicle had been
leased at fair rental value for a time period equal to the period the
vehicle is loaned to the university or state university employee,
provided that all of the following conditions are met:
(a) The vehicle is for the employee's exclusive use.
(b) The loan of the vehicle has been approved by the chancellor of
the university or the president of the state university.
(c) It is demonstrated that the loan of the vehicle is not
dependent upon the retailer receiving any automotive-related business
from the university or the state university.
6203. (a) Except as provided by Sections 6292 and 6293, every
retailer engaged in business in this state and making sales of
tangible personal property for storage, use, or other consumption in
this state, not exempted under Chapter 3.5 (commencing with Section
6271) or Chapter 4 (commencing with Section 6351), shall, at the time
of making the sales or, if the storage, use, or other consumption of
the tangible personal property is not then taxable hereunder, at the
time the storage, use, or other consumption becomes taxable, collect
the tax from the purchaser and give to the purchaser a receipt
therefor in the manner and form prescribed by the board.
(b) As respects leases constituting sales of tangible personal
property, the tax shall be collected from the lessee at the time
amounts are paid by the lessee under the lease.
(c) "Retailer engaged in business in this state" as used in this
section and Section 6202 means and includes any of the following:
(1) Any retailer maintaining, occupying, or using, permanently or
temporarily, directly or indirectly, or through a subsidiary, or
agent, by whatever name called, an office, place of distribution,
sales or sample room or place, warehouse or storage place, or other
place of business.
(2) Any retailer having any representative, agent, salesperson,
canvasser, independent contractor, or solicitor operating in this
state under the authority of the retailer or its subsidiary for the
purpose of selling, delivering, installing, assembling, or the taking
of orders for any tangible personal property.
(3) As respects a lease, any retailer deriving rentals from a
lease of tangible personal property situated in this state.
(4) (A) Any retailer soliciting orders for tangible personal
property by mail if the solicitations are substantial and recurring
and if the retailer benefits from any banking, financing, debt
collection, telecommunication, or marketing activities occurring in
this state or benefits from the location in this state of authorized
installation, servicing, or repair facilities.
(B) This paragraph shall become operative upon the enactment of
any congressional act that authorizes states to compel the collection
of state sales and use taxes by out-of-state retailers.
(5) Notwithstanding Section 7262, a retailer specified in
paragraph (4) above, and not specified in paragraph (1), (2), or (3)
above, is a "retailer engaged in business in this state" for the
purposes of this part and Part 1.5 (commencing with Section 7200)
only.
(d) (1) For purposes of this section, "engaged in business in this
state" does not include the taking of orders from customers in this
state through a computer telecommunications network located in this
state which is not directly or indirectly owned by the retailer when
the orders result from the electronic display of products on that
same network. The exclusion provided by this subdivision shall apply
only to a computer telecommunications network that consists
substantially of online communications services other than the
displaying and taking of orders for products.
(2) This subdivision shall become inoperative upon the operative
date of provisions of a congressional act that authorize states to
compel the collection of state sales and use taxes by out-of-state
retailers.
(e) Except as provided in this subdivision, a retailer is not a
"retailer engaged in business in this state" under paragraph (2) of
subdivision (c) if that retailer's sole physical presence in this
state is to engage in convention and trade show activities as
described in Section 513(d)(3)(A) of the Internal Revenue Code, and
if the retailer, including any of his or her representatives, agents,
salespersons, canvassers, independent contractors, or solicitors,
does not engage in those convention and trade show activities for
more than 15 days, in whole or in part, in this state during any
12-month period and did not derive more than one hundred thousand
dollars ($100,000) of net income from those activities in this state
during the prior calendar year. Notwithstanding the preceding
sentence, a retailer engaging in convention and trade show
activities, as described in Section 513(d)(3)(A) of the Internal
Revenue Code, is a "retailer engaged in business in this state," and
is liable for collection of the applicable use tax, with respect to
any sale of tangible personal property occurring at the convention
and trade show activities and with respect to any sale of tangible
personal property made pursuant to an order taken at or during those
convention and trade show activities.
(f) Any limitations created by this section upon the definition of
"retailer engaged in business in this state" shall only apply for
purposes of tax liability under this code. Nothing in this section is
intended to affect or limit, in any way, civil liability or
jurisdiction under Section 410.10 of the Code of Civil Procedure.
6203.5. (a) A retailer is relieved from liability to collect use
tax that became due and payable, insofar as the measure of the tax is
represented by accounts that have been found to be worthless and
charged off for income tax purposes by the retailer or, if the
retailer is not required to file income tax returns, charged off in
accordance with generally accepted accounting principles. A retailer
that has previously paid the amount of the tax may, under rules and
regulations prescribed by the board, take as a deduction the amount
found worthless and charged off by the retailer. If these accounts
are thereafter in whole or in part collected by the retailer, the
amount collected shall be included in the first return filed after
the collection and the amount of the tax shall be paid with the
return. For purposes of this subdivision, the term "retailer" shall
include any entity affiliated with the retailer under Section 1504 of
Title 26 of the United States Code.
(b) (1) In the case of accounts held by a lender, a retailer or
lender who makes a proper election under paragraph (4) shall be
entitled to a deduction or refund of the tax that the retailer has
previously reported and paid if all of the following conditions are
met:
(A) No deduction was previously claimed or allowed on any portion
of the accounts.
(B) The accounts have been found worthless and written off by the
lender in accordance with the requirements of subdivision (a).
(C) The contract between the retailer and the lender contains an
irrevocable relinquishment of all rights to the account from the
retailer to the lender.
(D) The retailer remitted the tax on or after January 1, 2000.
(E) The party electing to claim the deduction or refund under
paragraph (4) files a claim in a manner prescribed by the board.
(2) If the retailer or the lender thereafter collects in whole or
in part any accounts, one of the following shall apply:
(A) If the retailer is entitled to the deduction or refund under
the election specified in paragraph (4), the retailer shall include
the amount collected in its first return filed after the collection
and pay tax on that amount with the return.
(B) If the lender is entitled to the deduction or refund under the
election specified in paragraph (4), the lender shall pay the tax to
the board in accordance with Section 6451.
(3) For purposes of this subdivision, the term "lender" means any
of the following:
(A) Any person who holds a retail account which that person
purchased directly from a retailer who reported the tax.
(B) Any person who holds a retail account pursuant to that person'
s contract directly with the retailer who reported the tax.
(C) Any person who is either an affiliated entity, under Section
1504 of Title 26 of the United States Code, of a person described in
subparagraph (A) or (B), or an assignee of a person described in
subparagraph (A) or (B).
(4) Prior to claiming any deduction or refund under this
subdivision, the retailer who reported the tax and the lender shall
file an election with the board, signed by both parties, designating
which party is entitled to claim the deduction or refund. This
election may not be amended or revoked unless a new election, signed
by both parties, is filed with the board.
6204. The tax required to be collected by the retailer and any
amount unreturned to the customer which is not tax but was collected
from the customer under the representation by the retailer that it
was tax constitutes debts owed by the retailer to this state.
6205. It is unlawful for any retailer to advertise or hold out or
state to the public or to any customer, directly or indirectly, that
the tax or any part thereof will be assumed or absorbed by the
retailer or that it will not be added to the selling price of the
property sold or that if added it or any part thereof will be
refunded.
6206. The tax required to be collected by the retailer from the
purchaser shall be displayed separately from the list price, the
price advertised in the premises, the marked price, or other price on
the sales check or other proof of sales.
6207. Any person violating Sections 6203, 6205, or 6206 is guilty
of a misdemeanor.
