{"data":{"id":"us-ca/rtc-6041.6","jurisdiction":"us-ca","citation":"RTC § 6041.6","heading":"","body":"(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.\n(b) For purposes of this section, the following definitions apply:\n(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.\n(2) “Passenger vehicle” has the same meaning as defined in Section 465 of the Vehicle Code.\n(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.\n(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).\n(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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0a3a344c02e0ea320f8b15bb483e596a553c0c37679dd93611baa71838dfb947","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6041.5","next":"us-ca/rtc-6042"},"notice":"GroundRules: Original legal text. Not legal advice."}