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 Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 6045's source at ca​.gov