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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 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*
Section 6181
6181. Seller as retailer. For purposes of Section 6486, a seller is a retailer.
* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.