A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.
Cal. Rev. & Tax. Code § 6045
Registration and Collection
Known as the Marketplace Facilitator Act
The act spans §§ 6040–6049 (14 sections).
Amended by Stats. 2021, Ch. 421, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.