Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Sales And Use Tax Law

CHAPTER 2. THE SALES TAX

Article 4. Inclusion of Support Services in Sales Tax*

Section 6162

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.