Revenue and Taxation Code § 6054

6054.

(a) A retailer is relieved from liability to pay sales tax or collect use tax on the sale or purchase of a digital product transferred electronically or accessed remotely if the place of the sale or purchase of the digital product was deemed to be outside of this state pursuant to Section 6010.5, and the retailer demonstrates to the satisfaction of the department that the retailer made a reasonable effort to obtain accurate and complete address information from the purchaser.

(b) This section shall become operative on January 1, 2027.