Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax
Article 4. Inclusion of Support Services in Sales Tax*
6156. Application for permit. A seller shall file with the board an application pursuant to Section 6066, which shall state that the applicant will actively engage in arranging for the retail sale of support services.
* 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.