{"data":{"id":"us-ca/rtc-6162","jurisdiction":"us-ca","citation":"RTC § 6162","heading":"","body":"For purposes of Section 6486, a seller is a retailer.","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":"e86147d0ff767d150279b5b3b5b1fbae17f7f167e25672d0a423055d7c717351","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6160","next":"us-ca/rtc-6164"},"notice":"GroundRules: Original legal text. Not legal advice."}