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On Nov. 20th, 2019 the California Department of Tax and Fee Administration (CDTFA) held a conference call with
members of the California Coin and Bullion Merchants Association (CCBMA) on the recent California sales
tax collection legislation, AB-147, which was a result of the passage of the Wayfair Decision.
The following is the CDTFA answers to the first eight questions, and the attached recording were the
follow-up questions asked and answered by the members listed below.
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1. The role of Marketplace facilitators (MF) vis a vis collection of sales taxes and reporting
to our members - frequency and due date.
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2. What do our members do with the MF report- if they receive one?
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3. What taxes do our members collect on their own behalf - brick and mortar store sales;
sales over the member's own website?
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4. When does the $500K limit kick in and based on combined sales through MF and their
own store and/or website?
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5. How does a CCBMA member fill out the monthly or quarterly BoE retail tax forms?
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6. Since there are many different California Sales Tax rates, how does a CCBMA Dealer
know what is charged/paid to the MF?
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7. We understand that Marketplace facilitators such as eBay and Amazon are supposed to
collect sales taxes and remit them to the CDTFA. If we only receive a report of sales,
what do sellers do when our customer calls us to complain about a miscalculated sales
tax or collection of a sales tax contrary to the statutory exclusions? Which entity, the
seller or the MF is responsible for correcting errors?
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8. Sellers have had a difficult time learning how the large facilitators are going to comply
with AB 147. What have the large facilitators told the CDTFA they are doing to comply
with what is required? Are they coordinating their efforts with the CDTFA?
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The people on the call were: |
Elisa Amezcua [email protected],
LeeAnne Whisenhunt, [email protected]
David Valdez, [email protected]
Steve Cattolica State Lobbyist
Jimmy Hayes [email protected] Federal Lobbyist
Barry Stuppler [email protected] (President CCBMA & Stuppler & Company)
John Woodlock [email protected] (Liberty Coin)
Charlie Zink [email protected] (Chuck's Coin & Precious Metals)
Fred Weinberg [email protected] (Fred Weinberg & Company)
Jeanne McDonald [email protected] (Tangible Investments, Inc)
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