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Cal. Rev. & Tax. Code § 6041.1

General Provisions and Definitions

Known as the Marketplace Facilitator Act

The act spans §§ 6040–6049 (14 sections).

Amended by Stats. 2019, Ch. 34, Sec. 2

Newspapers, internet websites, and other entities that advertise tangible personal property for sale, refer purchasers to the seller by telephone, internet link, or other similar means to complete the sale, and do not participate further in the sale are not facilitating a sale under this chapter.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.