Revenue and Taxation Code section 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 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.

Source: Section 6045, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6045. (updated Jan. 1, 2022; accessed Jul. 14, 2025).

6042
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6045

Up to date

Verified:
Jul. 14, 2025

§ 6045's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6045

Original Source: Section 6045, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6045. (last accessed May 12, 2025).