Is Cal. Rev. & Tax. Code § 6044 — Registration and Collection still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6044 — Registration and Collection

Cal. Rev. & Tax. Code § 6044

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

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

Citator

Cal. Rev. & Tax. Code § 6044 — Registration and Collection is in force in the current edition of the Code, and nothing recorded condemns it.

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.