{"data":{"id":"us-ca/rtc-6043","jurisdiction":"us-ca","citation":"RTC § 6043","heading":"","body":"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.","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 2. Registration and Collection [6042. - 6045.]"],"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":"a8707ba76bcd5fb09655d0955d811c6d73b3ff8efcacd3b16e5f2d73ed795586","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6042","next":"us-ca/rtc-6043.1"},"notice":"GroundRules: Original legal text. Not legal advice."}