Rev. & Tax. Code, § 6041.6 · Article 1. General Provisions and Definitions
Rev. & Tax. Code, § 6041.6
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
(2) “Passenger vehicle” has the same meaning as defined in Section 465 of the Vehicle Code.
(3) “Passenger vehicle rental” means any lease of a passenger vehicle, including any optional accessory, which is classified as a “continuing sale” and a “continuing purchase” in accordance with Sections 6006.1 and 6010.1.
(4) “Rental company” means a person or entity in the business of leasing passenger vehicles to the public and that is registered with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201).
(5) “Vehicle rental broker” means a person that facilitates, for a commission, fee, or other consideration, passenger vehicle rentals through an online marketplace owned, operated, or controlled by the person or a related person.
Notes and commentary — not statutory text
History
Added by Stats. 2022, Ch. 228, Sec. 1. (SB 1312) Effective January 1, 2023.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6041.6.
- Text hash
- sha256 0a3a344c02e0ea320f8b15bb483e596a553c0c37679dd93611baa71838dfb947
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6006.1Printed as Sections 6006.1 and 6010.1
- Rev. & Tax. Code, § 6010.1Printed as Sections 6006.1 and 6010.1
- Rev. & Tax. Code, § 6041Printed as Section 6041
- Rev. & Tax. Code, div. 2, pt. 1, ch. 2The Sales TaxPrinted as Chapter 2 (commencing with Section 6051)
- Rev. & Tax. Code, div. 2, pt. 1, ch. 3The Use TaxPrinted as Chapter 3 (commencing with Section 6201)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.