Revenue and Taxation Code section 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 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.

Source: Section 6043.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6043.1. (updated Jan. 1, 2022; accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 6043.1's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6043.1

Original Source: Section 6043.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6043.1. (last accessed May 12, 2025).