On September 30, California Governor Gavin Newsom signed AB 1402, which amends California’s sales and use tax law to require marketplace facilitators to register, collect, and remit certain fees on the retail sale of various items of tangible personal property sold in California. Under current law, a marketplace facilitator that facilitates the retail sale of tangible personal property is treated as the retailer for purposes of collecting and remitting sales tax. The new law expands marketplace facilitators’ collection responsibility beyond sales and use tax to specifically require collection of (i) the California tire fee, (ii) the covered electronic waste recycling fee, (iii) the lead-acid battery fee, and (iv) the lumber products assessment fee. The law takes effect on January 1, 2022.