Cal. Rev. & Tax. Code § 6181
6181
Effective Jun 27, 2013Added by Stats. 2013, Ch. 33, Sec. 1. Effective June 27, 2013. Section operative July 1, 2013, pursuant Section 6189. Inoperative July 1, 2016, pursuant to Section 6189, or sooner under conditions in Section 6188. Repealed as of January 1, 2017, pursuant to Section 6189, or sooner under condition in Section 6187.
For purposes of Section 6486, a seller is a retailer.