Sales/Use/Indirect:
California: New Law Requires Marketplace Facilitators to Register, Collect and Remit Specified Fees
A.B. 1402, signed by gov. 9/30/21. Following marketplace facilitator legislation enacted in 2019 [see A.B. 147 (2019) for more details on this legislation], which imposes certain sales and use tax registration, collection and reporting obligations on some marketplace facilitators and marketplace sellers in California on and after October 1, 2019, new law extends California’s marketplace facilitator registration, collection, and remittance requirements to include certain fees administered pursuant to California’s “Fee Collection Procedures Law” and imposed upon the consumer in relation to some in-state retail sale transactions – for example, California’s tire fee, covered electronic waste (eWaste) fee, and lead-acid battery fee. These new requirements are effective January 1, 2022. Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the “Deloitte” name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see www.deloitte.com/about to learn more about our global network of member firms.