Revenue and Taxation Code section 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 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.

Source: Section 6043, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6043. (updated Apr. 25, 2019; accessed Jul. 6, 2026).

6042
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Up to date

Verified:
Jul. 6, 2026

§ 6043's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6043

Original Source: Section 6043, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6043. (last accessed May 12, 2025).