Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 2. THE SALES TAX
Article 4. Inclusion of Support Services in Sales Tax*
6162. Seller as retailer. For purposes of Section 6486, a seller is a retailer.
* Article 4 was added by Stats. 2010, Ch. 725 (AB 1612), in effect October 19, 2010, but operative if and when specified federal approval is granted.