CHAPTER 1.7. Marketplace Facilitator Act [6040. - 6049.5.]
Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2.
§§ 6040–6049.5 · 14 sections
ARTICLE 1. General Provisions and Definitions §§ 6040–6041.6 · 6 sections
- § 6040 This chapter shall be known as and referred to as the Marketplace Facilitator Act.
- § 6041 For purposes of this chapter, the following definitions shall apply: (a) “Marketplace” means a physical or electronic place, including, but not limited to, a…
- § 6041.1 Newspapers, internet websites, and other entities that advertise tangible personal property for sale, refer purchasers to the seller by telephone, internet…
- § 6041.2 For purposes of this chapter, the following shall apply: (a) A person is related to another person if both persons are related to each other pursuant to…
- § 6041.5 (a) Notwithstanding Section 6041, a person that is a delivery network company is not a marketplace facilitator for purposes of this chapter. (b) For purposes…
- § 6041.6 (a) Notwithstanding Section 6041, a person that is a vehicle rental broker is not a marketplace facilitator with respect to the facilitation, for a commission,…
ARTICLE 2. Registration and Collection §§ 6042–6045 · 5 sections
- § 6042 A marketplace facilitator shall be considered the seller, retailer, and dealer for each sale facilitated through its marketplace for purposes of determining…
- § 6043 A marketplace facilitator that is registered with the department or required to register with the department under Chapter 2 (commencing with Section 6051) or…
- § 6043.1 A marketplace facilitator that is registered with the department or required to register with the department under any law that imposes a fee administered…
- § 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…
- § 6045 A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other…
ARTICLE 3. Marketplace Facilitator Relief §§ 6046–6047 · 2 sections
- § 6046 If the marketplace facilitator demonstrates to the satisfaction of the department that the marketplace facilitator has made a reasonable effort to obtain…
- § 6047 (a) A marketplace facilitator shall be relieved of the taxes or fees on retail sales facilitated through its marketplace as provided in subdivision (c) if the…
ARTICLE 4. Operative Date § 6049.5 · 1 section
- § 6049.5 (a) This chapter shall become operative on October 1, 2019. (b) The provisions of this chapter are severable. If any provision of this chapter or its…