California Legal Codes and Statutes

§ 6152

Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.

For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the provider, and report and pay the tax to the board.

Cite this section

Cal. Rev. & Tax. Code § 6152 (2026)
https://ca.codecond.com/codes/rtc/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-6152

Other sections in Article 4 - Inclusion of Support Services in Sales Tax

§ 6150§ 6151§ 6152§ 6154§ 6156§ 6158§ 6160§ 6162§ 6164§ 6166§ 6168§ 6170§ 6172

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.