A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commending with Section 6201), 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
Showing this section's text as in effect on January 1, 2019 (in force January 1, 2019 – January 1, 2021). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.