{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6043","citation":"Rev. & Tax. Code, § 6043","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 1.7. Marketplace Facilitator Act [6040. - 6049.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-1.7"},{"name":"ARTICLE 2. Registration and Collection [6042. - 6045.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-1.7/article-2"}],"history":"Added by Stats. 2019, Ch. 5, Sec. 2.   (AB 147)   Effective April 25, 2019.   Section operative October 1, 2019, pursuant to Sec. 6049.5.","effective":"2019-04-25","html":"<p>A marketplace facilitator that is registered with the department or required to register with the department under Chapter 2 (commencing with Section <a href=\"/rtc/6051\">6051</a>) or Chapter 3 (commencing with Section <a href=\"/rtc/6201\">6201</a>) 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/registration-and-collection-6043","source":"California Legislative Information bulk export (pubinfo)"}