Rev. & Tax. Code, § 6042 · Article 2. Registration and Collection
Rev. & Tax. Code, § 6042
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A marketplace facilitator shall be considered the seller, retailer, and dealer for each sale facilitated through its marketplace for purposes of determining whether the marketplace facilitator is required to register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or under any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), in addition to each sale for which the marketplace facilitator is the seller, retailer, dealer, or any combination of the three, under Chapter 1 (commencing with Section 6001), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001).
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 421, Sec. 3. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.
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=6042.
- Text hash
- sha256 afe47d935d2ec3ac8153e4d7b37c1aae8f1f53a63eb5046e0fd6415a3999ced4
- 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, div. 2, pt. 1, ch. 1General Provisions and DefinitionsPrinted as Chapter 1 (commencing with Section 6001)
- 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)
- Rev. & Tax. Code, div. 2, pt. 30FEE COLLECTION PROCEDURES LAWPrinted as Part 30 (commencing with Section 55001)
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