Section 6160 Of Article 4. Inclusion Of Support Services In Sales Tax From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 2. >> Article 4.

. A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of support services. Any seller not so engaged shall forthwith surrender its permit to the board for cancellation. The board may revoke the permit of a seller found to be not actively engaged in arranging for the retail sale of support services.