{"data":{"id":"us-ca/rtc-6043.1","jurisdiction":"us-ca","citation":"RTC § 6043.1","heading":"","body":"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.","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":"434d3abf11473e70a1a764da64e5443b0ac7915c0a18f89ad83d2ec0321a72bc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6043","next":"us-ca/rtc-6044"},"notice":"GroundRules: Original legal text. Not legal advice."}