GroundRules
RTC § 6043.1
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 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON