BlackletterCalifornia law

Revenue and Taxation Code § 6164

ARTICLE 4. Inclusion of Support Services in Sales Tax

Current as of September 28, 2026Rev. & Tax. Code, § 6164Official 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 Repealed on date prescribed in Section 6172.

Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.