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California · Through 2026-10-25

RTC § 6162

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 2. The Sales Tax [6051. - 6172.]
  5. ARTICLE 4. Inclusion of Support Services in Sales Tax [6150. - 6172.]

For purposes of Section 6486, a seller is a retailer.

Collected 2026-10-26T05:58:47Z. Source file · JSON

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