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Tax Law

California Department of Tax and Fee Administration requests comments on marketplace sales regulation

The California Department of Tax and Fee Administration has informed the public that it intends to commence formal rulemaking to permanently adopt Emergency Sales and Use Tax Regulation 1684.5, Marketplace Sales. The regulation addresses issues regarding marketplace facilitators’ and marketplace sellers’ registration and tax collection obligations. The Department asks for interested parties to submit comments or suggestions, including proposed regulatory language, by January 15, 2021.