Section 6043.

Cal. Revenue and Taxation Code - RTC § 6043.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 6051.
referencesCal. Revenue and Taxation Code - RTC § 6201.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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