California Statutes
§ 6044. — 6044. (Added by Stats. 2019, Ch. 5, Sec. 2.)
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. 2. ARTICLE 2. Registration and Collection
For purposes of determining the total combined sales of tangible personal property for delivery in this state pursuant to Section 6203:
(a)A marketplace facilitator shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and by all related persons and sales facilitated on behalf of marketplace sellers.
(b)A
marketplace seller shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and sales facilitated through any marketplace facilitator’s marketplace.
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California § 6044. (6044. (Added by Stats. 2019, Ch. 5, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.