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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1.7. Marketplace Facilitator Act
Section 6041.1
Article 1. General Provisions and Definitions
6041.1. Online sales. 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.
History—Added by Stats. 2019, Ch. 5 (AB 147), in effect April 25, 2019., operative October 1, 2019. Stats. 2019, Ch. 34 (SB 92), in effect June 27, 2019, operative October 1, 2019, deleted "that do not transmit or otherwise communicate the offer and acceptance for the sale of tangible personal property between the seller and purchaser, and do not process payments directly or indirectly through third parties for the tangible personal property sold," and added "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" before "are not facilitating…" at the end of the sentence.
Note.—Sec. Section 7, subd. (b) of Stats. 2019, Ch. 5 (AB 147) specifies:
Implementation of Chapter 1.7 (commencing with Section 6040) of Part 1 of Division 2 of the Revenue and Taxation Code and Section 6203.1 of the Revenue and Taxation Code, as both proposed to be added by this act, for the 2019–20 fiscal year, is deemed an emergency and necessary for the immediate preservation of the public peace, health, and safety, or general welfare and, therefore, the California Department of Tax and Fee Administration is hereby authorized to adopt emergency regulations to implement those provisions during the 2019–20 fiscal year, in accordance with the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code). Notwithstanding any other law, the emergency regulations adopted by the California Department of Tax and Fee Administration may remain in effect for two years from the date of adoption.