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.
Cal. Rev. & Tax. Code § 6152
Inclusion of Support Services in Sales Tax
Added by Stats. 2010, Ch. 725, Sec. 7
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.