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Business Taxes Law Guide—Revision 2024
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*
Section 6162
6162. Seller as retailer. For purposes of Section 6486, a seller is a retailer.
* 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.