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California · Through 2026-09-13

RTC § 6045

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 1.7. Marketplace Facilitator Act [6040. - 6049.5.]
  5. ARTICLE 2. Registration and Collection [6042. - 6045.]

A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.

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

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