Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 2. The Sales Tax [6051 - 6172]
( Chapter 2 added by Stats. 1941, Ch. 36. ) ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172]
( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) 6162.
For purposes of Section 6486, a seller is a retailer.
(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 Repealed on date prescribed in Section 6172.)