California Revenue and Taxation Code

§ 6041.5

RTC § 6041.5 Effective Jun 27, 2019Div. 2 · Part 1 · Ch. 1.7 · Art. 1

Statute text

(a)Notwithstanding Section 6041, a person that is a delivery network company is not a marketplace facilitator for purposes of this chapter.

(b)For purposes of this section, all of the following definitions shall apply:

(1)“Delivery network company” means a business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products.

…

Legislative history

Amended by Stats. 2019, Ch. 34, Sec. 4. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.