California Revenue and Taxation Code

§ 6047

RTC § 6047 Effective Jan 1, 2022Div. 2 · Part 1 · Ch. 1.7 · Art. 3

Statute text

(a)A marketplace facilitator shall be relieved of the taxes or fees on retail sales facilitated through its marketplace as provided in subdivision (c) if the marketplace facilitator demonstrates to the satisfaction of the department all of the following:

(1)The retail sales were facilitated for a marketplace seller prior to January 1, 2023, through a marketplace of the marketplace facilitator.

(2)The marketplace facilitator is not the marketplace seller.

…

Legislative history

Amended by Stats. 2021, Ch. 421, Sec. 7. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.