A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commending with Section 6201), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.
(Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)