Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6043 — Registration and Collection

Cal. Rev. & Tax. Code § 6043

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2019-04-25
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 6043 — Registration and Collection is in force in the current edition of the Code, and nothing recorded condemns it.

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.