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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 6172


6172. Repeal of article. This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision (b) of Section 6170, and as of that date is repealed.


* 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.