The term “sale” is broadly defined for purpose of California Sales Tax. It includes any “transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.” Rev. & Tax Code Section 6006(a). This definition has also been amplified by case law.
Definition of “sale” for California Sales Tax was last modified: March 22nd, 2016 by David Klasing