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

California § 6041.6.

• Jurisdiction: 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

Text

(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” in accordance with Sections 6006.1 and 6010.1.
(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).
(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.

Legislative History

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