Along with many other states, in October of 2019 California imposed sales and use tax registration, collection and reporting obligations on some marketplace facilitators and marketplace sellers in the state. A new law has extended the requirements to incorporate California’s “Fee Collection Procedures Law.” The law will “require a marketplace seller to register with the department for purposes of taxes or fees administered pursuant to the Fee Collection Procedures Law for sales made on its own behalf and not facilitated by a registered marketplace facilitator.” Fees listed in the new legislation effective January 1, 2022, include the California tire fee, lead-acid battery fee, lumber products fee, and covered electronic waste recycling fee. (California Legislative Information, Assembly Bill No. 1402, effective January 1, 2022)