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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax
Article 4. Inclusion of Support Services in Sales Tax*
Section 6164
6164. Records. Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.
* 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.