California Code
PART 1 - SALES AND USE TAXES
CHAPTER 1.7 - Marketplace Facilitator Act

ARTICLE 1 - General Provisions and Definitions

Section 6040. - 6040. This chapter shall be known as and referred to...

Section 6041. - 6041. For purposes of this chapter, the following definitions shall...

Section 6041.1. - 6041.1. Newspapers, internet websites, and other entities that advertise tangible...

Section 6041.2. - 6041.2. For purposes of this chapter, the following shall apply:...

Section 6041.5. - 6041.5. (a) Notwithstanding Section 6041, a person that is a...

Section 6041.6. - 6041.6. (a) Notwithstanding Section 6041, a person that is a...

ARTICLE 2 - Registration and Collection

Section 6042. - 6042. A marketplace facilitator shall be considered the seller, retailer,...

Section 6043. - 6043. A marketplace facilitator that is registered with the department...

Section 6043.1. - 6043.1. A marketplace facilitator that is registered with the department...

Section 6044. - 6044. For purposes of determining the total combined sales of...

Section 6045. - 6045. A marketplace seller shall register with the department under...

ARTICLE 3 - Marketplace Facilitator Relief

Section 6046. - 6046. If the marketplace facilitator demonstrates to the satisfaction of...

Section 6047. - 6047. (a) A marketplace facilitator shall be relieved of the...

ARTICLE 4 - Operative Date

Section 6049.5. - 6049.5. (a) This chapter shall become operative on October 1,...