California Revenue and Taxation Code

§ 6043

RTC § 6043 Effective Apr 25, 2019Div. 2 · Part 1 · Ch. 1.7 · Art. 2

Statute text

A marketplace facilitator that is registered with the department or required to register with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer selling or making the sale of the tangible personal property sold through its marketplace for purposes of this part.

Legislative history

Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.