Cal. Rev. & Tax. Code § 6044

Current through the 2023 Legislative Session.

Section 6044 - Determination of total combined sales

For purposes of determining the total combined sales of tangible personal property for delivery in this state pursuant to Section 6203:

(a) A marketplace facilitator shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and by all related persons and sales facilitated on behalf of marketplace sellers.

(b) A marketplace seller shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and sales facilitated through any marketplace facilitator's marketplace.

Ca. Rev. and Tax. Code § 6044

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