California Statutes
§ 6045. — 6045. (Amended by Stats. 2021, Ch. 421, Sec. 5.)
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
A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.
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California § 6045. (6045. (Amended by Stats. 2021, Ch. 421, Sec. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 421, Sec. 5. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.