ARTICLE 4. Inclusion of Support Services in Sales Tax
Current as of September 28, 2026Rev. & Tax. Code, § 6162Official 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 Repealed on date prescribed in Section 6172.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 purposes of Section 6486, a seller is a retailer.