California Statutes

§ 6041.6. — 6041.6. (Added by Stats. 2022, Ch. 228, Sec. 1.)

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 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.
(b)For purposes of this section, the following definitions apply:
(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.
(2)“Passenger vehicle” has the same meaning as defined in Section 465 of the Vehicle Code.
(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”

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California § 6041.6. (6041.6. (Added by Stats. 2022, Ch. 228, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 2022, Ch. 228, Sec. 1. (SB 1312) Effective January 1, 2023.

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