Section 6045.

Cal. Revenue and Taxation Code - RTC § 6045.
in effect
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A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.

References

referencesCal. Revenue and Taxation Code - RTC § 6051.
referencesCal. Revenue and Taxation Code - RTC § 6201.
referencesCal. Revenue and Taxation Code - RTC § 55001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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