SBOE Special Notice L-829, Cal. Dept. of Tax & Fee Admin. (11/21). The California Department of Tax and Fee Administration (CDTFA) issued a notice reminding that pursuant to new law extending 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 [see A.B. 1402 (2021) and State Tax Matters, Issue 2021-40, for more details on this new law], marketplace facilitators registered with the CDTFA, or required to be registered with the CDTFA, must collect and pay any applicable California Electronic Waste Recycling Fee (eWaste fee), Battery Fee (CBF), Lumber Products Assessment (LPA), and Tire Fee on behalf of marketplace sellers in addition to collecting and paying applicable California sales or use tax due starting January 1, 2022.
Source Deloitte
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