Cal. Rev. & Tax. Code § 6041.1
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 6041.1