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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 1.7. Marketplace Facilitator Act 6040-6049.5›ARTICLE 1. General Provisions and Definitions 6040-6041.6

§ 6041.1

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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 under this chapter.

(Amended by Stats. 2019, Ch. 34, Sec. 2. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

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California Revenue and Taxation Code

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