California § 6044. 6044. (Added by Stats. 2019, Ch. 5, Sec. 2.)

California Statutes

§ 6044. — 6044. (Added by Stats. 2019, Ch. 5, Sec. 2.)

California § 6044.

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 § 6044. (6044. (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 § 6044. (2026).

Text

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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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.