California Statutes
§ 6043. — 6043. (Added by Stats. 2019, Ch. 5, Sec. 2.)
California § 6043.
JurisdictionCalifornia
Code RTCRevenue 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. 2.ARTICLE 2. Registration and Collection
This text of California § 6043. (6043. (Added by Stats. 2019, Ch. 5, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 6043. (2026).
Text
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.
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Legislative History
Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.
Nearby Sections
2
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Bluebook (online)
California § 6043., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6043..