{"data":{"id":"us-ca/rtc-6152","jurisdiction":"us-ca","citation":"RTC § 6152","heading":"","body":"For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the provider, and report and pay the tax to the board.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 2. The Sales Tax [6051. - 6172.]","ARTICLE 4. Inclusion of Support Services in Sales Tax [6150. - 6172.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"749b926979d8f0a0831017cbec17bf2289582a4d6e6b9b8933d5ec3e7b257ac5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6151","next":"us-ca/rtc-6154"},"notice":"GroundRules: Original legal text. Not legal advice."}