California Statutes
§ 6041.5. — 6041.5. (Amended by Stats. 2019, Ch. 34, Sec. 4.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 1.7. CHAPTER 1.7. Marketplace Facilitator Act·Art. 1. ARTICLE 1. General Provisions and Definitions
(a)Notwithstanding Section 6041, a person that is a delivery network company is not a marketplace facilitator for purposes of this chapter.
(b)For purposes of this section, all of the following definitions shall apply:
(1)“Delivery network company” means a business entity that
maintains an internet website or mobile application used to facilitate delivery services for the sale of local products.
(2)“Delivery services” means the pickup of one or more local products from a local merchant and delivery of the local products to a customer. “Delivery services” do not include any delivery requiring over 75 miles of travel from the local merchant to the customer.
(3)“Local merchant” means a third-party merchant, including, but not limited to, a kitchen, restaurant, grocery store, retail
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California § 6041.5. (6041.5. (Amended by Stats. 2019, Ch. 34, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2019, Ch. 34, Sec. 4. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.