Sales and Use Tax Regulation 1684.5, Marketplace Sales

The California Department of Tax and Fee Administration proposes to adopt emergency Regulation 1684.5, Marketplace Sales, to address issues with the Marketplace Facilitator Act, which went into effect October 1, 2019, including issues regarding marketplace facilitators’ and marketplace sellers’ registration and tax collection obligations.

Date Description of Task
06/29/20 OAL Approval
06/10/20 Notice, Regulation 1684.5 Text