On April 26, 2021, the California Assembly voted to approve AB 1402, which in addition to sales tax would extend the requirements of a marketplace facilitator law to fees administered pursuant to the California Fee Collection Procedures Law that are imposed on the retail sale of tangible personal property in the state. The bill would update the statute to provide that a marketplace facilitator shall be considered the seller, retailer, and dealer for purposes of determining whether the facilitator is required to register for sales tax “or under any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001).” These fees include the California tire fee, covered electronic waste fee, lead-acid battery fee, and the lumber products assessment. The Assembly estimates this will increase fee collection by $1,000,000 annually.
