Tax Guide for Marketplace Facilitator Act

The Marketplace Facilitator Act, added by Assembly Bill (AB) 147 (Stats. 2019, ch. 5), and amended by Senate Bill 92 (Stats. 2019, ch. 34) and AB 1402 (Stats, 2021, ch. 421) provides that beginning October 1, 2019, a marketplace facilitator is generally responsible for collecting, reporting, and paying the tax on retail sales made through their marketplace for delivery to California customers. Additionally, starting January 1, 2022, a marketplace facilitator may be required to collect, report, and pay applicable fees on retail sales of certain items. A marketplace includes a physical or online place where marketplace sellers sell or offer for sale tangible merchandise for delivery in California. A marketplace facilitator is generally the operator of the marketplace.

If you operate a marketplace or sell tangible merchandise through a marketplace, this guide will help you understand the new law and how it affects your sales and use tax and fee registration, collection, and payment responsibilities.

General Definitions of Terms

The following are the general definitions for terms used in the Marketplace Facilitator Act:

Marketplace

A physical or electronic place where marketplace sellers sell or offer for sale tangible merchandise for delivery in this state.

Marketplace facilitator

In general, a person who contracts with marketplace sellers to facilitate the sale of the marketplace sellers' products through a marketplace operated by the person or a related person when other statutory requirements are met.

Marketplace seller

A person who has an agreement with a marketplace facilitator and makes retail sales of tangible merchandise through a marketplace owned, operated, or controlled by a marketplace facilitator.

Delivery network company

A business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products to customers within a 75 mile range from the local merchant. A delivery network company, as defined in the Marketplace Facilitator Act, is not a marketplace facilitator unless it elects to be a marketplace facilitator.

Vehicle rental broker

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.

The above terms are defined in the Marketplace Facilitator Act in Revenue and Taxation Code sections 6041-6041.6.

Note: *A person is related to a retailer if they have a relationship with the retailer described in Internal Revenue Code section 267 (b) and the related regulations.

General Registration Requirements

A person, including a marketplace facilitator or a marketplace seller that is actively engaged in selling tangible personal property in this state is required to register with the California Department of Tax and Fee Administration (CDTFA) for a seller's permit. Additionally, a person who is engaged in business in this state under Revenue and Taxation Code section 6203 who has a sufficient physical presence in California or economic nexus with California is required to register with CDTFA for a Certificate of Registration – Use Tax, collect use tax from their purchasers, and file regular sales and use tax returns. More registration information for sales and use tax purposes is available on the Online Retailers: Registration and Local Tax tab of our Local and District Tax Guide for Retailers.

Beginning January 1, 2022, a marketplace facilitator may be required to register additional accounts, and collect, report, and pay certain fees to CDTFA (see the section below, Additional Fees May Apply to Certain Items).

Actively engaged in selling tangible personal property (tangible merchandise) in this state includes direct sales to California customers that are not facilitated through a marketplace. In general, marketplace sellers whose tangible merchandise is sold at retail exclusively through a marketplace owned, operated or controlled by a marketplace facilitator are not required to register with CDTFA (see Marketplace Sellers' Requirements heading)

Seller's Permit

A retailer that is actively engaged in selling tangible personal property in this state is required to register for a seller's permit for each place of business in California at which the retailer customarily negotiates transactions relating to sales with their customers. In general, no additional permits are required for a registered retailer's warehouse or other location where merchandise is merely stored and customers do not customarily visit to make purchases.

However, at least one permit must be held by every person actively engaged as a seller that maintains stocks of merchandise in this state for sale. If sales are not negotiated from a place of business in California, but instead, from an out of state location, a seller's permit is required for warehouses or other places of business where merchandise is stored and from which retail sales to California customers of such merchandise is delivered or fulfilled. Also, a third-party's California location, such as a warehouse or fulfillment center, may be considered a person's in-state warehouse or place of business if there is dedicated storage for the person's merchandise at that location and the merchandise is not commingled with other persons' merchandise.

Certificate of Registration – Use Tax

A retailer selling merchandise to customers for storage, use, or other consumption in California who is engaged in business in this state because they have a sufficient physical presence in California or economic nexus with California is required to register for a Certificate of Registration – Use Tax.

Physical Presence

A sufficient physical presence in this state includes, but is not limited to:

• Maintaining inventory or a place of business in California.
• Having representatives in California for purposes of selling, delivering, installing or assembling, or taking of orders of tangible personal property.
• Owning or leasing any real or tangible personal property, such as, machinery, equipment or computer server, in California.

Economic Nexus

Economic nexus means that the total combined sales of tangible personal property for delivery in California by the retailer and all persons related to the retailer exceed $500,000 in the preceding or current calendar year. To determine if your sales exceed the $500,000 sales threshold, you must include all sales of tangible merchandise for delivery in this state, including sales made on your own behalf and those of related persons, as well as sales facilitated through a marketplace facilitator's marketplace as defined above.

You may use our online services to register for a seller's permit or Certificate of Registration – Use Tax. To get started, please visit our Register a Business Activity page.

Note: *A person is related to a retailer if they have a relationship with the retailer described in Internal Revenue Code section 267 (b) and the related regulations.

Marketplace Facilitators' Requirements

Beginning October 1, 2019, a marketplace facilitator is considered the seller and retailer for each sale facilitated through its marketplace, for example, an Internet shopping website, to determine whether the marketplace facilitator is required to register with CDTFA for a seller's permit or Certificate of Registration – Use Tax (see General Registration Requirements heading).

Also, a marketplace facilitator that is registered or required to be registered with CDTFA as a retailer and facilitates a retail sale of tangible personal property by a marketplace seller is the retailer selling or making the sale of the tangible personal property sold through its marketplace. As such, the marketplace facilitator will generally be required to pay sales tax or collect and remit use tax on all retail sales of tangible merchandise for delivery to California purchasers facilitated through its marketplace for marketplace sellers.

Beginning January 1, 2022, a marketplace facilitator may be required to register for additional accounts, and collect, report, and pay certain fees to CDTFA (see the section Additional Fees May Apply to Certain Items below for more information).

The requirements for marketplace facilitators are in addition to any other sales or use tax liability a marketplace facilitator may have. For example, a marketplace facilitator is responsible for reporting and paying the tax on the retail sales of its own tangible merchandise made through its marketplace. If you are a marketplace facilitator, we recommend that you provide documentation to all your marketplace sellers that states you are registered with CDTFA and will be paying the sales tax and collecting the use tax on their sales of tangible merchandise facilitated through your marketplace as of October 1, 2019.

The Marketplace Facilitator Act provides that marketplace facilitators may be relieved of the tax on retail sales facilitated through their marketplace when conditions under either Revenue and Taxation Code section 6046 or Revenue and Taxation Code section 6047 are met.

Marketplace Sellers' Requirements

If you are a marketplace seller, beginning October 1, 2019, you are no longer considered the retailer of your sales of tangible merchandise facilitated through a marketplace, as defined by statute, provided the marketplace facilitator is registered or required to be registered for a seller's permit or Certificate of Registration – Use Tax.

In addition, beginning October 1, 2019, you as a marketplace seller are not required to be registered with CDTFA for a seller's permit or a Certificate of Registration – Use Tax if all of your retail sales of merchandise will be facilitated by a marketplace facilitator that is registered as a retailer with CDTFA.

Beginning October 1, 2019, the marketplace facilitator is the retailer responsible for collecting and paying the tax to CDTFA on those facilitated sales for delivery in California. However, a marketplace seller that makes any sales of tangible merchandise in California or for delivery in California that are not facilitated by a registered marketplace facilitator may have a registration requirement with CDTFA (see General Registration Requirements heading). That is, a marketplace seller is generally required to be registered with CDTFA if they make direct sales of tangible merchandise to California customers that are not facilitated through a marketplace or are a retailer engaged in business in this state because they have a sufficient physical presence in this state or an economic nexus with California.

To determine if you as the marketplace seller, have an economic nexus in California, you must include all sales of tangible merchandise for delivery in this state, including sales made on your own behalf and those of related persons, as well as your sales facilitated through a marketplace facilitator's marketplace as defined above.

Additionally, beginning January 1, 2022, as a marketplace seller, you may no longer be required to collect, report, and pay fees on certain retail sales facilitated by a marketplace facilitator on your behalf (see the section Additional Fees May Apply to Certain Items below for more information).

Reporting Requirements

If you are a marketplace seller that is required to be registered, you are required to continue to report your total sales on your sales and use tax returns, including those sales facilitated through a marketplace that is owned, operated, or controlled by a marketplace facilitator that is registered or required to be registered with CDTFA. However, beginning October 1, 2019, you may claim a deduction from sales or use tax as "other" on your sales and use tax return for sales facilitated by marketplace facilitators.

Record Keeping

As a retailer registered with CDTFA, you are generally responsible for collecting the sales or use tax on your retail sales in California or for delivery in California, unless a statutory exemption or exclusion applies. When your sales of merchandise are facilitated through a marketplace, you should obtain and keep documentation to show that the marketplace facilitator is responsible for collecting, reporting, and paying the tax to CDTFA.

Documentation to support that your sales are facilitated by a marketplace facilitator responsible for the tax may include, but is not limited to:

• An agreement with the marketplace facilitator that indicates the marketplace facilitator is registered with CDTFA as a retailer and responsible for the collecting, reporting, and paying tax to CDTFA on your sales made through its marketplace.
• In lieu of an agreement or other written document, other documentation showing that the marketplace facilitator is registered with CDTFA as a retailer (see General Registration Requirements heading).

You should also obtain the marketplace facilitator's seller's permit or account number. You can verify that it is a valid account number on our Verify a Permit, License, or Account Now webpage.

In addition, CDTFA will not hold a marketplace seller liable for tax on a transaction facilitated through a marketplace if CDTFA can verify that the marketplace facilitator in fact collected the correct amount of tax or tax reimbursement from the purchaser on that transaction and paid it to CDTFA.

Note: *A person is related to a retailer if they have a relationship with the retailer described in Internal Revenue Code section 267 (b) and the related regulations.

Purchases for Resale by Marketplace Sellers (and Drop Shipments)

If you are a marketplace seller that is not required to be registered with CDTFA as a seller or retailer because all your sales of merchandise are facilitated by a marketplace facilitator that is registered as a retailer with CDTFA, or you are a marketplace seller that does not have sufficient physical presence in California or economic nexus with California and your sales for delivery in California are facilitated by a registered marketplace facilitator, you may still purchase items for resale from your supplier.

You may issue a resale certificate to your supplier when purchasing items that you will sell in the regular course of business, including your sales of tangible merchandise facilitated by a registered marketplace facilitator. A resale certificate may be in any form but must contain all six of the following essential elements:

1. The name and address of the purchaser.
2. The purchaser's seller's permit number or an explanation stating why the purchaser is not required to hold a seller's permit. NOTE – unregistered marketplace sellers should explain that a permit is not required because all their sales are facilitated by a registered marketplace facilitator, or because they are an out-of-state seller that does not have a sufficient physical presence in California or economic nexus with California and their sales for delivery in California are facilitated by a registered marketplace facilitator.
3. A description of the property to be purchased.
4. A statement that the described property is being purchased for resale. The document must contain the phrase “for resale.” Phrases such as “nontaxable” or “exempt” are not acceptable.
5. The date of the document (an otherwise valid resale certificate will not be considered invalid solely because it is undated).
6. The signature of the purchaser, purchaser's employee, or authorized representative.

In addition to an explanation of why a permit is not required (see number 2 above), you should also provide your supplier with the permit or account number of the marketplace facilitator that will facilitate the sale of the property you are purchasing from the supplier.

A seller (for example, a supplier or vendor) that accepts a valid resale certificate from the purchaser in good faith and in a timely manner will be relieved of the liability for the tax. Generally, a seller is presumed to have taken a resale certificate in good faith if it contains all the essential elements listed above and appears to be valid.

For more information, see Publication 103, Sales for Resale.

Drop Shipments

In general, a drop shipment involves two separate sales. A retailer that is not engaged in business in California (referred to as the “true retailer”) contracts to sell tangible personal property to a consumer. The true retailer then contracts to purchase the property from a supplier (referred to as the “drop shipper”) and instructs the drop shipper to ship the property directly to the consumer on behalf of the true retailer. A drop shipper that is a retailer engaged in business in California is reclassified as the retailer for purposes of the retail sale to the true retailer's California customer and responsible for the tax on the retail sale.

A supplier that sells tangible personal property to a retailer and then delivers the property to a California consumer pursuant to the retailer's instructions is presumed to be a drop shipper. In most drop shipment scenarios, the supplier may overcome the presumption by accepting a timely and valid resale certificate from their purchaser (who instructs the supplier to drop ship the merchandise to their California customer) that includes the purchaser's valid California seller's permit number. Generally, a resale certificate without the purchaser's valid California seller's permit number will not overcome the presumption that the supplier is a drop shipper.

However, a marketplace seller that is not required to be registered as a seller or retailer with CDTFA may issue a resale certificate to a supplier who will ship the merchandise directly to the marketplace seller's California customer when the merchandise is to be resold through a marketplace owned or operated by a marketplace facilitator that is registered or required to be registered with CDTFA. As stated above, the marketplace seller must explain in the resale certificate the reason that they do not hold a permit or account number. The marketplace seller should also provide the permit number(s) or account number(s) of the marketplace facilitator(s) that will resell the merchandise.

In addition, if you are a marketplace seller that is located outside of California and you do not sell exclusively through a registered marketplace facilitator but you are not required to be registered with CDTFA because you do not have a sufficient physical presence in California or economic nexus with California, you may issue a resale certificate to your supplier, but only for merchandise that you will sell through a registered marketplace facilitator. You should provide the supplier the permit or account number of the marketplace facilitator that will resell the merchandise.

As a remote seller that is not required to be registered with CDTFA, when you sell directly to your California customer and not through a registered marketplace facilitator, the supplier who drop ships merchandise on your behalf to California in a retail sale is responsible for paying the tax on that transaction to CDTFA. Therefore, you may not issue a resale certificate to your supplier/drop shipper for merchandise that you sell directly to your California customer unless you are a registered seller with CDTFA.

Remember, although you may not have a sufficient physical presence in California to be required to register with CDTFA, you may still have an economic nexus with this state and may be required to register with CDTFA. If your sales of tangible merchandise for delivery in California, including those sales made through a registered marketplace facilitator, exceed $500,000 in the preceding or current calendar year you have an economic nexus with this state and you are required to register with CDTFA unless all of your sales for delivery in California are facilitated by marketplace facilitators that are retailers for purposes of those sales.

Therefore, if you are a supplier, you will be relieved of the liability for the tax on merchandise you drop ship to a California customer on behalf of an unregistered marketplace seller if you take a timely, valid resale certificate in good faith from the marketplace seller. As explained above, a valid resale certificate contains all six essential elements. You should only accept a resale certificate from an unregistered marketplace seller for merchandise that the seller states will be sold through a registered marketplace facilitator. That is, you should not accept a blanket resale certificate to cover all sales to an unregistered marketplace seller that will not resell the merchandise exclusively through registered marketplace facilitators. You may verify the validity of the marketplace facilitator's permit number or account number on our webpage, Verify a Permit, License or Account.

For more information on drop shipments, see Regulation 1706, Drop Shipments and Publication 121, Drop shipments.

Marketplace Facilitator – Defined

A person, other than a delivery network company (see Delivery Network Companies heading below) is a marketplace facilitator if they contract with marketplace sellers to facilitate the sale of the marketplace sellers' product through a marketplace operated by the person or a related person for a fee or other consideration and perform certain activities (discussed below) directly or indirectly through related persons.

To be a marketplace facilitator, a person must do at least one of the following activities:

• Transmit or otherwise communicate the offer or acceptance between the buyer and seller.
• Own or operate the infrastructure, electronic or physical, or technology that brings the buyer and seller together.
• Provide a virtual currency (digital money) that buyers are allowed or required to use to purchase products from sellers.
• Software development or research and development activities related to any of the activities listed below if the activity is directly related to a marketplace operated by the person or related person.

In addition, to be a marketplace facilitator, a person must engage in at least one of the following activities with respect to the marketplace seller's products:

• Payment processing services.
• Fulfillment or storage services.
• Listing products for sale.
• Setting prices.
• Branding sales as those of the marketplace facilitator.
• Order taking.
• Providing customer service or accepting or assisting with returns or exchanges.

A marketplace facilitator is required to register with CDTFA as a retailer if they:

• Actively sell tangible personal property in California; or
• Are a retailer engaged in business in this state because they have a sufficient physical presence in this state or an economic nexus with California.

See General Registration Requirements heading.

Additional Fees May Apply to Certain Items

Beginning January 1, 2022, new legislation, Assembly Bill 1402 (Stats. 2021, ch. 421), requires marketplace facilitators who are registered with us or required to be registered with us ,to obtain additional accounts to collect, report, and pay applicable fees on their retail sales of certain items. This fee collection requirement is in addition to collecting, reporting, and paying the sales or use tax due.

Marketplace facilitators will be required to register to collect, report, and pay the following fees when making retail sales of the products noted below:

• Covered Electronic Waste (eWaste) Recycling Fee – New or refurbished covered electronic devices (CEDs) that have a screen size of more than 4 inches measured diagonally and identified by the Department of Toxic Substances Control. Currently, CEDs include “bare” cathode ray tubes (CRTs) or any other product containing a CRT, plasma televisions, computer monitors containing CRTs or that use liquid crystal displays (LCDs), laptop computers, portable DVD players, televisions, etc.
• California Battery Fee (CBF) – New replacement lead-acid batteries primarily composed of both lead and sulfuric acid and weighing over five kilograms with a capacity of six or more volts that are used for specific purposes.
• Lumber Products Assessment (LBA) – Lumber products and engineered wood products.
• California Tire Fee – New tires intended for use with, but sold separately from, on-road or off-road motor vehicles, trailers, motorized equipment, construction equipment or farm equipment. The fee also applies to new tires (including the spare) sold with the retail purchase of new or used motor vehicles, construction equipment or farm equipment

Registration: If you are a marketplace facilitator making retail sales in California of any of the products listed above, you must register for the appropriate additional account(s). To register an for eWaste, CBF, LBA, and/or Tire Fee account please visit our online registration services webpage.

Resources: For more information on these fees, see the following online guides:

Lead-Acid Battery Fees Guide
Tax Guide for California Lumber Products Assessment
Covered Electronic Waste Recycling Fee Guide
California Tire Fee Guide

Not Marketplace Facilitators

A newspaper, internet website, etc., that advertises tangible merchandise for sale, refers the purchaser to the seller by telephone, internet link, or other similar means to complete the sale and does not participate further in the sale is not a marketplace facilitator for purposes of the sale.

A person must meet the definition of marketplace facilitator in the Marketplace Facilitator Act to be a marketplace facilitator for sales and use tax purposes. See Marketplace Facilitator – Defined heading above.

Delivery Network Companies

Delivery network companies are not marketplace facilitators for purposes of the Marketplace Facilitator Act. However, a delivery network company may elect to be deemed a marketplace facilitator.

Delivery network companies are businesses that maintain an internet website or mobile application used to facilitate delivery services for the sale of local products. Delivery service means the pickup of one or more local products from a local merchant and delivery of the local products to a customer within a 75 mile range from the local merchant. A local merchant is a third-party merchant, such as a restaurant, grocery store, or other retail store, that is not under common ownership or control with the delivery network company. Any item may be a local product, except freight, mail, or any package to which postage has been affixed.

Vehicle Rental Broker

A vehicle rental broker who facilitates the rental of a passenger vehicle on behalf of a rental company that is not a related person, is not a marketplace facilitator for purposes of the Marketplace Facilitator Act.

Beginning January 1, 2023, vehicle rental brokers are not considered a marketplace facilitator when they facilitate, for a commission or fee, the rental of a passenger vehicle on their marketplace on behalf of another rental company that is not related to them. Therefore, vehicle rental brokers are not responsible for the tax on such rental of passenger vehicles made through their marketplace by another rental company.

Vehicle rental brokers are the owners or operators of the online marketplaces that facilitate the rental of passenger vehicles. See General Definition of Terms for the vehicle rental broker definition.

Local Taxes

“Local Taxes” are sales and use taxes imposed by local jurisdictions, usually cities or counties, under the Bradley-Burns Uniform Local Sales and Use Tax Law. The current statewide sales and use tax rate is 7.25 percent, which includes 1.25 percent of local taxes (1.00 percent Local Jurisdiction and .25 percent Local Transportation Fund). When you file your sales and use tax return you are generally required to allocate your sales among local jurisdictions, either directly or through a countywide pool. The 1.00 percent portion goes to the city or county where the sale or use occurs. The .25 percent portion always goes to the county where the sale or use occurs. By properly allocating your sales you ensure that the local jurisdiction receives proper funding of local tax. These funds are used by local jurisdictions for their city or county operations, including for transportation.

For more information about allocating local tax, visit our Local and District Tax Guide for Retailers.

Note: If you are an online retailer, you are required to collect, report, and pay tax like other retailers, but how you allocate your internet transactions can depend on several factors. More specific information on local tax reporting requirements for online retailers is available on the Online Retailers: Registration and Local Tax tab of our Local and District Tax Guide for Retailers.

District Tax Requirements

The total sales and use tax rate is not the same throughout California. Total sales and use tax rates may be higher than the 7.25 percent statewide base rate in areas where there are voter-approved district taxes. All retailers that are registered or required to be registered with CDTFA are responsible for collecting, reporting, and paying the use tax at the statewide rate, on their taxable retail sales of tangible merchandise for delivery in California. Retailers engaged in business in a taxing district are also required to collect, report, and pay that district's use tax on their sales for delivery into the district and remit it to CDTFA so it can be distributed to the taxing districts.

For more information, please see Publication 44, District Taxes (Sales and Use Taxes) and our online guide, Local and District Tax Guide for Retailers.

FAQs (Frequently Asked Questions)

The following is a list of questions and answers that may help you understand the Marketplace Facilitator Act. Please check back periodically on this FAQ page, as we may add new questions and answers as they arise.

I sell tangible merchandise exclusively online through a marketplace facilitator registered with CDTFA to collect, report, and pay the tax on my facilitated sales beginning October 1, 2019. Can I close my account with CDTFA?

I am located outside of California and beginning October 1, 2019, most of my sales are facilitated by a marketplace facilitator who is registered as a retailer with CDTFA. However, I also make a few sales of tangible merchandise for delivery in California through my own website. I am registered with CDTFA because some of my inventory is stored in a third-party's fulfillment center in California that is commingled with other seller's merchandise. Can I close my account?

I am located outside of California and do not have any physical presence, including any inventory, in California. Beginning October 1, 2019, most of my sales are facilitated by a marketplace facilitator who is a registered retailer with CDTFA. However, I will continue to make sales of tangible merchandise for delivery to California customers through my own website. I am registered with CDTFA because in 2018, I made more than $500,000 in total sales of tangible merchandise for delivery in California. I have already exceeded $500,000 in sales for delivery in California in 2019. Since most of my sales will be facilitated by a marketplace facilitator, can I close-out my account with CDTFA beginning October 1, 2019?

I am a marketplace seller and sell merchandise to California purchasers through a variety of online marketplaces. How do I know if the persons operating the marketplaces I use are responsible for collecting, reporting, and paying the California tax to CDTFA?

I am a marketplace seller making sales that are exclusively facilitated through a registered marketplace facilitator. Beginning January 1, 2022, am I responsible for collecting, reporting, and paying additional fees that may apply to my sales (for example, the Covered Electronic Waste Recycling Fee, Lead-Acid Battery Fee, the California Tire Fee, or the Lumber Products Assessment)?

Resources

Laws and Regulations

• Marketplace Facilitator Act, Assembly Bill No. 147 (Stats. 2019, ch. 5) (RTC sections 6040-6049.5)
• Senate Bill No. 92 (Stats. 2019, ch 34)
• Assembly Bill No. 1402 (Stats. 2021, ch. 421)
• Regulation 1684, Collection of Use Tax by Retailers
• Regulation 1684.5, Marketplace Sales
• Regulation 1827, Collection of Use Tax by Retailers

Other Resources

• New Fee Collection Requirement for Marketplace Facilitators Beginning January 1, 2022
• Tax and Fee Guide: Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision
• Industry Guide: Tax Guide for Out-of-State Retailers
• Publication 44, District Taxes (Sales and Use Taxes)
• Tax Guide: Local and District Tax Guide for Retailers
  • Note: The tab Online Retailers: Registration and Local Tax located on this guide provides additional registration and local tax information for online retailers.

Please Note: The general information provided is not intended to replace any law or regulation. This website summarizes the law and applicable regulations in effect when it was published. However, changes in the law or regulations may have occurred. If there is a conflict between this document and the law or regulations, decisions will be based on the law or regulations.

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