California CDTFA Announces Sales, Excise Fee Collection Requirement for Marketplace Facilitators Beginning Jan. 1, 2022

The California Department of Tax and Fee Administration (CDTFA) Nov. 1 announced a new fee collection requirement for marketplace facilitators beginning Jan. 1, 2022, for sales and use and excise tax purposes. The announcement includes: 1) marketplace facilitators registered with the CDTFA, or required to be registered, must collect and pay the electronic waste recycling fee, California battery fee, lumber products assessment, and California tire fee; 2) the new requirement to the Marketplace Facilitator Act added by A.B. 1402; and 3) actions marketplace facilitators need to take and how the announcement affects them. [Cal. State Bd. of Equalization, SBOE Special ...