California § 6045. 6045. (Amended by Stats. 2021, Ch. 421, Sec. 5.)

California Statutes

§ 6045. — 6045. (Amended by Stats. 2021, Ch. 421, Sec. 5.)

California § 6045.

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 § 6045. (6045. (Amended by Stats. 2021, Ch. 421, Sec. 5.)) 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 § 6045. (2026).

Text

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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