Cal. RTC § 6043
This is the official text of Cal. RTC § 6043, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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