There is a newer version
of
this Section
2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 1.7 - Marketplace Facilitator Act
ARTICLE 1 - General Provisions and Definitions
Section 6041.1.
Universal Citation: CA Rev & Tax Code § 6041.1 (2021)
6041.1.
Newspapers, internet websites, and other entities that advertise tangible personal property for sale, refer purchasers to the seller by telephone, internet link, or other similar means to complete the sale, and do not participate further in the sale are not facilitating a sale under this chapter.
(Amended by Stats. 2019, Ch. 34, Sec. 2. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
