GroundRules
RTC § 6043
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 2. Registration and Collection [6042. - 6045.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON