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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 2. THE SALES TAX

Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*

Section 6181


6181. Seller as retailer. For purposes of Section 6486, a seller is a retailer.


* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.