The California Department of Tax and Fee Administration (CDTFA) would like to announce that the Office of Administrative Law recently approved CDTFA’s adoption of Regulation 1684.5, Marketplace Sales, through the regular rulemaking process. With noted amendments, the text of adopted Regulation 1684.5 mirrors the previously adopted emergency Regulation 1684.5, effective through June 28, 2022. The regulatory action was effective on August 28, 2023.  Regulation 1684.5 implements, interprets, and makes specific the sales and use tax provisions in the Marketplace Facilitator Act.

To view the notice of approval, final statement of reasons, and approved text, please click on the following link:  http://www.cdtfa.ca.gov/taxes-and-fees/reg-1684-5-2022.htm

Inquiries concerning the regulation should be directed to Robert Prasad, Program Policy Specialist, by telephone at (916) 309-5296, or by e-mail at [email protected].