Cal. Rev. & Tax. Code § 6045
Current through the 2023 Legislative Session.
A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.
Ca. Rev. and Tax. Code § 6045