California 2021-2022 Regular Session Status: Enacted

AB 1402 — Marketplace facilitator: fee collection.

Last action — Chaptered by Secretary of State - Chapter 421, Statutes of 2021.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 19, 2021. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 6 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Existing law, the Fee Collection Procedures Law, provides for the administration and collection of various fee programs and was originally administered by the State Board of Equalization. In 2017, the California Department of Tax and Fee Administration was established, and existing law transferred many of the tax and fee administration duties, powers, and responsibilities of the board to the department. Existing law, the Sales and Use Tax Law, administered by the department, establishes that a marketplace facilitator, as defined, is considered the seller and retailer for each sale facilitated through its marketplace, as defined, for purposes of determining whether that marketplace facilitator is required to register with the department under the Sales and Use Tax Law. Existing law treats any marketplace facilitator that is registered or required to register with the department under the Sales and Use Tax Law and who facilitates a retail sale of tangible personal property by a marketplace seller, as defined, as the retailer selling or making the sale of the tangible personal property sold through its marketplace for purposes of paying any sales taxes and collecting any use taxes. Existing law requires a marketplace seller to register with the department for purposes of sales and use taxes for sales made on its own behalf and not facilitated by a registered marketplace facilitator. Existing law grants marketplace facilitators relief from liability for the tax on a retail sale in specified circumstances. This bill would extend the requirements of a marketplace facilitator relating to registration pursuant to the Sales and Use Tax Law to a law, as specified, that imposes a fee administered pursuant to the Fee Collection Procedures Law. The bill would treat a marketplace facilitator that is registered or required to register with the department under the Fee Collection Procedures Law, and who facilitates a retail sale of tangible personal property by a marketplace seller, as the retailer or dealer or both for purposes of collecting and remitting fees imposed upon the consumer in relation to that retail sale. The bill would further 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.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 421, Statutes of 2021.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 4 p.m.

  4. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 60. Noes 11. Page 2621.).

  5. In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 28 pursuant to Assembly Rule 77.

  6. Read third time. Passed. Ordered to the Assembly. (Ayes 31. Noes 5. Page 2117.).

  7. Read second time. Ordered to third reading.

  8. From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

  9. In committee: Hearing postponed by committee.

  10. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 24). Re-referred to Com. on APPR.

  11. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

  12. In committee: Hearing postponed by committee.

  13. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

  14. Referred to Com. on GOV. & F.

  15. In Senate. Read first time. To Com. on RLS. for assignment.

  16. Read third time. Passed. Ordered to the Senate. (Ayes 51. Noes 17. Page 1183.)

  17. Read second time. Ordered to third reading.

  18. From committee: Do pass. (Ayes 10. Noes 2.) (April 21).

  19. From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 2.) (April 5). Re-referred to Com. on APPR.

  20. Referred to Com. on REV. & TAX.

  21. Read first time.

  22. From printer. May be heard in committee March 22.

  23. Introduced. To print.

Sponsors

  • Levine · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 12 voted No

Sponsors (1)

  • Levine

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

AB 1402 Levine Concurrence in Senate Amendments

Passed 60 Yea · 11 Nay · 8 Other
Party YeaNayPresentNot Voting
Democratic 25001
Unaffiliated 34406
Republican 1701
Total 601108
% of votes cast 76%14%0%10%
How each member voted (79)
Member Party Vote
Bloom — Yea
Friedman — Yea
Cooley — Yea
Chiu — Yea
Rendon — Yea
Mullin — Yea
Holden — Yea
Villapudua — Yea
Salas — Yea
Jones-Sawyer — Yea
Santiago — Yea
Maienschein — Yea
Rodriguez — Yea
Quirk — Yea
Wood — Yea
Nazarian — Yea
Ting — Yea
Low — Yea
Frazier — Yea
O'Donnell — Yea
Levine — Yea
Daly — Yea
McCarty — Yea
Medina — Yea
Burke — Yea
Cunningham — Yea
Cooper — Yea
Chau — Yea
Smith — Nay
Voepel — Nay
Mathis — Nay
Kiley — Nay
Gray — Not Voting
Waldron — Not Voting
Mayes — Not Voting
Bigelow — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Not Voting
Lorena Gonzalez — Yea
Luz Rivas — Yea
Mark Stone — Yea
Vince Fong — Not Voting
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Not Voting
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Nay
Choi, Steven S. Republican Not Voting
Dahle, Megan Republican Nay
Davies, Laurie Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Yea
Lackey, Tom Republican Nay
Seyarto, Kelly Republican Nay
Valladares, Suzette Martinez Republican Nay

Official roll call →

3rd Reading AB1402 Levine By McGuire

Passed 31 Yea · 5 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 16304
Democratic 13000
Republican 2200
Total 31504
% of votes cast 78%13%0%10%
How each member voted (40)
Member Party Vote
Kamlager — Yea
Eggman — Yea
Pan — Yea
Borgeas — Yea
Skinner — Yea
Atkins — Yea
Min — Yea
Leyva — Yea
Portantino — Yea
Roth — Yea
Glazer — Yea
Hueso — Yea
Gonzalez — Yea
Bradford — Yea
Bates — Yea
Rubio — Yea
Nielsen — Nay
Wilk — Nay
Melendez — Nay
Wieckowski — Not Voting
Hertzberg — Not Voting
Newman — Not Voting
Dodd — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Nay
Grove, Shannon Republican Yea
Jones, Brian W. Republican Nay
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

AB 1402 Levine Assembly Third Reading

Passed 51 Yea · 17 Nay · 10 Other
Party YeaNayPresentNot Voting
Democratic 22104
Unaffiliated 29705
Republican 0901
Total 5117010
% of votes cast 65%22%0%13%
How each member voted (78)
Member Party Vote
Chau — Yea
Smith — Nay
Voepel — Nay
Waldron — Nay
Cunningham — Nay
Kiley — Nay
Mathis — Nay
Bigelow — Nay
Maienschein — Not Voting
Mayes — Not Voting
Cooper — Not Voting
Daly — Not Voting
Frazier — Not Voting
Bloom — Yea
Friedman — Yea
Cooley — Yea
Chiu — Yea
Rendon — Yea
Mullin — Yea
Holden — Yea
Villapudua — Yea
Salas — Yea
Jones-Sawyer — Yea
Santiago — Yea
Rodriguez — Yea
Quirk — Yea
Wood — Yea
Nazarian — Yea
Ting — Yea
Low — Yea
O'Donnell — Yea
Levine — Yea
Medina — Yea
McCarty — Yea
Gray — Yea
Burke — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Lorena Gonzalez — Yea
Luz Rivas — Yea
Mark Stone — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Not Voting
Fong, Mike Democratic Not Voting
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
Muratsuchi, Al Democratic Not Voting
Nguyen, Stephanie Democratic Nay
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Not Voting
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Nay
Choi, Steven S. Republican Nay
Dahle, Megan Republican Nay
Davies, Laurie Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Lackey, Tom Republican Nay
Patterson, Joe Republican Nay
Seyarto, Kelly Republican Nay
Valladares, Suzette Martinez Republican Not Voting

Official roll call →

Do pass.

Passed 10 Yea · 2 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 5102
Democratic 5001
Republican 0101
Total 10204
% of votes cast 63%13%0%25%
How each member voted (16)
Member Party Vote
Levine — Yea
Friedman — Yea
Quirk — Yea
Chau — Yea
Bigelow — Nay
McCarty — Not Voting
Eduardo Garcia — Not Voting
Lorena Gonzalez — Yea
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Fong, Mike Democratic Not Voting
Gabriel, Jesse Democratic Yea
Rivas, Robert Democratic Yea
Ward, Christopher M. Democratic Yea
Dahle, Megan Republican Not Voting
Davies, Laurie Republican Nay

Official roll call →

Do pass and be re-referred to the Committee on [Appropriations]

Passed 6 Yea · 2 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 4003
Democratic 2100
Republican 0100
Total 6203
% of votes cast 55%18%0%27%
How each member voted (11)
Member Party Vote
Levine — Yea
Burke — Yea
Gray — Not Voting
Mayes — Not Voting
Mullin — Not Voting
Quirk — Yea
Luz Rivas — Yea
Grayson, Timothy S. Democratic Yea
Nguyen, Stephanie Democratic Nay
Petrie-Norris, Cottie Democratic Yea
Seyarto, Kelly Republican Nay

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 1402 do?
Existing law, the Fee Collection Procedures Law, provides for the administration and collection of various fee programs and was originally administered by the State Board of Equalization. In 2017, the California Department of Tax and Fee Administration was established, and existing law transferred many of the tax and fee administration duties, powers, and responsibilities of the board to the department. Existing law, the Sales and Use Tax Law, administered by the department, establishes that a marketplace facilitator, as defined, is considered the seller and retailer for each sale facilitated through its marketplace, as defined, for purposes of determining whether that marketplace facilitator is required to register with the department under the Sales and Use Tax Law. Existing law treats any marketplace facilitator that is registered or required to register with the department under the Sales and Use Tax Law and who facilitates a retail sale of tangible personal property by a marketplace seller, as defined, as the retailer selling or making the sale of the tangible personal property sold through its marketplace for purposes of paying any sales taxes and collecting any use taxes. Existing law requires a marketplace seller to register with the department for purposes of sales and use taxes for sales made on its own behalf and not facilitated by a registered marketplace facilitator. Existing law grants marketplace facilitators relief from liability for the tax on a retail sale in specified circumstances. This bill would extend the requirements of a marketplace facilitator relating to registration pursuant to the Sales and Use Tax Law to a law, as specified, that imposes a fee administered pursuant to the Fee Collection Procedures Law. The bill would treat a marketplace facilitator that is registered or required to register with the department under the Fee Collection Procedures Law, and who facilitates a retail sale of tangible personal property by a marketplace seller, as the retailer or dealer or both for purposes of collecting and remitting fees imposed upon the consumer in relation to that retail sale. The bill would further 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.
Who sponsors AB 1402?
AB 1402 is sponsored by Levine.
What is the current status of AB 1402?
This bill has been enacted into law. Introduced February 19, 2021. Enacted.
Where can I track AB 1402?
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Last checked for changes 3 months ago · updated continuously

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