419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 6040 Section 6040
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This chapter shall be known as and referred to as the Marketplace Facilitator Act. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
Rev. & Tax. Code § 6041 Section 6041
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For purposes of this chapter, the following definitions shall apply: (a) “Marketplace” means a physical or electronic place, including, but not limited to, a store, booth, internet website, catalog, television or radio broadcast, or a dedicated sales software application, where a…
Rev. & Tax. Code § 6041.1 Section 6041.1
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Newspapers, internet websites, and other entities that advertise tangible personal property for sale, refer purchasers to the seller by telephone, internet link, or other similar means to complete the sale, and do not participate further in the sale are not facilitating a sale un…
Rev. & Tax. Code § 6041.2 Section 6041.2
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For purposes of this chapter, the following shall apply: (a) A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder. (b) (1) A “fee administered pursuant to Part 30 (co…