Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6043.1 — Registration and Collection
Cal. Rev. & Tax. Code § 6043.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-01-01
- 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 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…
Citator
Cal. Rev. & Tax. Code § 6043.1 — 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 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.