Chapter 1.7. Marketplace Facilitator Act

Article 1. General Provisions and Definitions

• Ca. Rev. and Tax. Code § 6040 Short Title
• Ca. Rev. and Tax. Code § 6041 Definitions
• Ca. Rev. and Tax. Code § 6041.1 Excluded Entities
• Ca. Rev. and Tax. Code § 6041.2 Persons Related to Other Person
• Ca. Rev. and Tax. Code § 6041.5 Delivery Network Company

Article 2. Registration and Collection

• Ca. Rev. and Tax. Code § 6042 Requirement to Register
• Ca. Rev. and Tax. Code § 6043 Retailer Selling Or Making Sale
• Ca. Rev. and Tax. Code § 6044 Determination of Total Combined Sales
• Ca. Rev. and Tax. Code § 6045 Registration For Retail Sales Not Facilitated Through Facilitator

Article 3. Marketplace Facilitator Relief

• Ca. Rev. and Tax. Code § 6046 Demonstration of Reasonable Efforts to Obtain Accurate Information From Unrelated Seller; Exception
• Ca. Rev. and Tax. Code § 6047 Relief From Tax On Retail Sales

Article 4. Operative Date

• Ca. Rev. and Tax. Code § 6049.5 Operative Date