Laws, Regulations and Annotations


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 6041.6

Article 1. General Provisions and Definitions

6041.6. Vehicle rental broker; definitions. (a) Notwithstanding Section 6041, a person that is a vehicle rental broker is not a marketplace facilitator with respect to the facilitation, for a commission, fee, or other consideration, of a passenger vehicle rental on behalf of a rental company that is not a related person for purposes of this chapter.

(b) For purposes of this section, the following definitions apply:

(1) "Optional accessory" includes, but is not limited to, a child seat, a GPS navigation system, snow chains or other traction device, and a ski rack.

(2) "Passenger vehicle" has the same meaning as defined in Section 465 of the Vehicle Code.

(3) "Passenger vehicle rental" means any lease of a passenger vehicle, including any optional accessory, which is classified as a “continuing sale” and a “continuing purchase” in accordance with Sections 6006.1 and 6010.1.

(4) "Rental company" means a person or entity in the business of leasing passenger vehicles to the public and that is registered with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201).

(5) "Vehicle rental broker" means a person that facilitates, for a commission, fee, or other consideration, passenger vehicle rentals through an online marketplace owned, operated, or controlled by the person or a related person.

History—Added by Stats. 2022, Ch. 228 (SB 1312), in effect January 1, 2022.