# Cal. RTC § 6006.5: Section 6006.5

> California · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6006.5

## Section

- **Citation:** Cal. RTC § 6006.5
- **Heading:** Section 6006.5
- **Jurisdiction:** California
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** California Code / Code rtc / Division 2 / Part 1 / Chapter 1 / Section 6006.5

## Text

“Occasional sale” includes all of the following:

(a) A sale of property not held or used by a seller in the course of activities for which he or she is required to hold a seller’s permit or permits or would be required to hold a seller’s permit or permits if the activities were conducted in this state, provided that the sale is not one of a series of sales sufficient in number, scope, and character to constitute an activity for which he or she is required to hold a seller’s permit or would be required to hold a seller’s permit if the activity were conducted in this state.

(b) Any transfer of all or substantially all the property held or used by a person in the course of those activities when after the transfer the real or ultimate ownership of the property is substantially similar to that which existed before the transfer. For the purposes of this section, stockholders, bondholders, partners, or other persons holding an ownership interest in a corporation or other entity are regarded as having the “real or ultimate ownership” of the property of the corporation or other entity.

(c) A sale of property, other than hay, by a producer of hay, provided that the sale is not one of a series of sales sufficient in number, scope, or character to constitute an activity for which the producer would be required to hold a seller’s permit if the producer were not also selling hay.

## Nearby sections

- [Cal. RTC § 6001 Section 6001](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6001.md)
- [Cal. RTC § 6002 Section 6002](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6002.md)
- [Cal. RTC § 6003 Section 6003](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6003.md)
- [Cal. RTC § 6004 Section 6004](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6004.md)
- [Cal. RTC § 6005 Section 6005](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6005.md)
- [Cal. RTC § 6006 Section 6006](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6006.md)
- [Cal. RTC § 6006.1 Section 6006.1](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6006.1.md)
- [Cal. RTC § 6006.3 Section 6006.3](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6006.3.md)
- [Cal. RTC § 6006.5 Section 6006.5](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6006.5.md)
- [Cal. RTC § 6006.6 Section 6006.6](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6006.6.md)
- [Cal. RTC § 6007 Section 6007](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6007.md)
- [Cal. RTC § 6007.5 Section 6007.5](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6007.5.md)
- [Cal. RTC § 6008 Section 6008](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6008.md)
- [Cal. RTC § 6009 Section 6009](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6009.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D2_P1_C1_S6006.5. Check the current official text before relying on it. Not legal advice.