Bill > AB1402

This bill extends the requirements of a marketplace facilitator relating to registration pursuant to the Sales and Use Tax Law to any law that imposes a fee administered under the Fee Collection Procedures Law. The bill treats a marketplace facilitator that is registered or required to register with the Department of Tax and Fee Administration under the Fee Collection Procedures Law as the retailer or dealer for purposes of collecting and remitting any fee imposed on the consumer for a retail sale facilitated through its marketplace. The bill also requires a marketplace seller to register with the department for purposes of taxes or fees administered under the Fee Collection Procedures Law for sales made on its own behalf and not facilitated by a registered marketplace facilitator. Additionally, the bill provides marketplace facilitators relief from liability for the tax or fee on a retail sale in certain circumstances.

Budget and Finance

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202120220AB1402