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.
Cal. Rev. & Tax. Code § 6043
Registration and Collection
Known as the Marketplace Facilitator Act
The act spans §§ 6040–6049 (14 sections).
Added by Stats. 2019, Ch. 5, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.