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 Sep. 8, 2025).

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Verified:
Sep. 8, 2025

§ 6043's source at ca​.gov