California Revenue and Taxation Code

§ 6041

RTC § 6041 Effective Jan 1, 2022Div. 2 · Part 1 · Ch. 1.7 · Art. 1

Statute text

For purposes of this chapter, the following definitions shall apply:

(a)“Marketplace” means a physical or electronic place, including, but not limited to, a store, booth, internet website, catalog, television or radio broadcast, or a dedicated sales software application, where a marketplace seller sells or offers for sale tangible personal property for delivery in this state regardless of whether the tangible personal property, marketplace seller, or marketplace has a physical presence in this state.

(b)“Marketplace facilitator” means a person who contracts with marketplace sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the marketplace seller’s products through a marketplace operated by the person or a related person and who does both of the following:

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Legislative history

Amended by Stats. 2021, Ch. 421, Sec. 1. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.