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Tax Law

California Proposes Regulations for Marketplace Sales

On May 4, the California Department of Tax and Fee administration posted Proposed Regulation 1684.5, as well as an April 16 memorandum requesting permission to begin the rulemaking process. The proposed regulations provide definitions for statutory terms, clarify requirements for marketplace facilitators and marketplace sellers to register with the Department for a seller’s permit, and explain the mechanics of a delivery network company’s ability to elect to be deemed a marketplace facilitator.