{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6045","citation":"Rev. & Tax. Code, § 6045","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":"Amended by Stats. 2021, Ch. 421, Sec. 5.   (AB 1402)   Effective January 1, 2022.   Section operative October 1, 2019, pursuant to Sec. 6049.5.","effective":"2022-01-01","html":"<p>A marketplace seller shall register with the department under Chapter 2 (commencing with Section <a href=\"/rtc/6051\">6051</a>), Chapter 3 (commencing with Section <a href=\"/rtc/6201\">6201</a>), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section <a href=\"/rtc/55001\">55001</a>), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.</p>","text":"A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/registration-and-collection-6045","source":"California Legislative Information bulk export (pubinfo)"}