§ 6043
66 words·~1 min read·
/ca/revenue-and-taxation-code/6043A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.