Cal. Rev. & Tax. Code § 6043

Current through the 2023 Legislative Session.
Section 6043 - Retailer selling or making sale

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.

Ca. Rev. and Tax. Code § 6043

Added by Stats 2019 ch 5 (AB 147),s 2, eff. 4/25/2019.