Revenue and Taxation Code § 6152

ARTICLE 4. Inclusion of Support Services in Sales Tax

Current as of September 28, 2026Rev. & Tax. Code, § 6152Official source ↗

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 Repealed on date prescribed in Section 6172.

For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the provider, and report and pay the tax to the board.