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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 2 - Registration and Collection
Section 6044.
Universal Citation: CA Rev & Tax Code § 6044 (2021)
6044.
For purposes of determining the total combined sales of tangible personal property for delivery in this state pursuant to Section 6203:
(a) A marketplace facilitator shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and by all related persons and sales facilitated on behalf of marketplace sellers.
(b) A marketplace seller shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and sales facilitated through any marketplace facilitator’s marketplace.
(Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
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