Cal. Rev. & Tax. Code § 6043.1
Current through the 2023 Legislative Session.
A marketplace facilitator that is registered with the department or required to register with the department under any law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer or dealer or both for purposes of collecting and remitting any fee imposed on the consumer in regards to that retail sale.
Ca. Rev. and Tax. Code § 6043.1