California · Through 2026-09-13

RTC § 6041.6

(a) Notwithstanding Section 6041, a person that is a vehicle rental broker is not a marketplace facilitator with respect to the facilitation, for a commission, fee, or other consideration, of a passenger vehicle rental on behalf of a rental company that is not a related person for purposes of this chapter.
(b) For purposes of this section, the following definitions apply:
(1) “Optional accessory” includes, but is not limited to, a child seat, a GPS navigation system, snow chains or other traction device, and a ski rack.
(2) “Passenger vehicle” has the same meaning as defined in Section 465 of the Vehicle Code.
(3) “Passenger vehicle rental” means any lease of a passenger vehicle, including any optional accessory, which is classified as a “continuing sale” and a “continuing purchase” in accordance with Sections 6006.1 and 6010.1.
(4) “Rental company” means a person or entity in the business of leasing passenger vehicles to the public and that is registered with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201).
(5) “Vehicle rental broker” means a person that facilitates, for a commission, fee, or other consideration, passenger vehicle rentals through an online marketplace owned, operated, or controlled by the person or a related person.

Where this section sits in the code

Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001. - 61050.]
PART 1. SALES AND USE TAXES [6001. - 7176.]
CHAPTER 1.7. Marketplace Facilitator Act [6040. - 6049.5.]
ARTICLE 1. General Provisions and Definitions [6040. - 6041.6.]

(b) For purposes of this section, the following definitions apply:

(1) “Optional accessory” includes, but is not limited to, a child seat, a GPS navigation system, snow chains or other traction device, and a ski rack.

(2) “Passenger vehicle” has the same meaning as defined in Section 465 of the Vehicle Code.

(3) “Passenger vehicle rental” means any lease of a passenger vehicle, including any optional accessory, which is classified as a “continuing sale” and a “continuing purchase” in accordance with Sections 6006.1 and 6010.1.

(4) “Rental company” means a person or entity in the business of leasing passenger vehicles to the public and that is registered with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201).

(5) “Vehicle rental broker” means a person that facilitates, for a commission, fee, or other consideration, passenger vehicle rentals through an online marketplace owned, operated, or controlled by the person or a related person.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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