{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6160","citation":"Rev. & Tax. Code, § 6160","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 2. The Sales Tax [6051. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2"},{"name":"ARTICLE 4. Inclusion of Support Services in Sales Tax [6150. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2/article-4"}],"history":"Added by Stats. 2010, Ch. 725, Sec. 7.   (AB 1612)   Effective October 19, 2010.   Section (as part of Article 4) conditionally operative as provided in Section 6170.   Conditionally inoperative as prescribed in Section 6170.   Repealed on date prescribed in Section 6172.","effective":"2010-10-19","html":"<p>A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of support services. Any seller not so engaged shall forthwith surrender its permit to the board for cancellation. The board may revoke the permit of a seller found to be not actively engaged in arranging for the retail sale of support services.</p>","text":"A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of support services. Any seller not so engaged shall forthwith surrender its permit to the board for cancellation. The board may revoke the permit of a seller found to be not actively engaged in arranging for the retail sale of support services.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/inclusion-of-support-services-in-sales-tax-6160","source":"California Legislative Information bulk export (pubinfo)"}