On September 9, California AB 1402 was enrolled and presented to Governor Newsom for his signature. The legislation requires marketplace facilitators to register, collect, and remit specified fees administered under the Fee Collection Procedures Law that are imposed upon the retail sale of tangible personal property in the state. Specifically, the legislation requires marketplace facilitators to collect and remit:
- Lead-Acid Battery Recycling Fees,
- Lumber Product Assessments,
- Covered Electronic Waste Recycling Fees, and
- Tire Fees.
In its final form, the legislation carves-out from the list of fees a marketplace facilitator is required to collect any fee on prepaid mobile telephone services imposed under the Prepaid Mobile Telephony Service Collection Act (Part 21.1).
The legislation treats a marketplace facilitator as the retailer, dealer, or seller for purposes of collecting and remitting any of the specified fees. The Governor has until September 21 to act on the legislation or it will become law without his signature. The most recent committee analysis on the legislation is available here.