California Revenue and Taxation Code

§ 6041.6

RTC § 6041.6 Effective Jan 1, 2023Div. 2 · Part 1 · Ch. 1.7 · Art. 1

Statute text

(a)Notwithstanding Section 6041, a person that is a vehicle rental broker is not a marketplace facilitator with respect to the facilitation, for a commission, fee, or other consideration, of a passenger vehicle rental on behalf of a rental company that is not a related person for purposes of this chapter.

(b)For purposes of this section, the following definitions apply:

(1)“Optional accessory” includes, but is not limited to, a child seat, a GPS navigation system, snow chains or other traction device, and a ski rack.

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Legislative history

Added by Stats. 2022, Ch. 228, Sec. 1. (SB 1312) Effective January 1, 2023.