{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6043.1","citation":"Rev. & Tax. Code, § 6043.1","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. 2021, Ch. 421, Sec. 4.   (AB 1402)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>A marketplace facilitator that is registered with the department or required to register with the department under any law that imposes a fee administered pursuant to Part 30 (commencing with Section <a href=\"/rtc/55001\">55001</a>) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer or dealer or both for purposes of collecting and remitting any fee imposed on the consumer in regards to that retail sale.</p>","text":"A marketplace facilitator that is registered with the department or required to register with the department under any law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer or dealer or both for purposes of collecting and remitting any fee imposed on the consumer in regards to that retail sale.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/registration-and-collection-6043-1","source":"California Legislative Information bulk export (pubinfo)"}