Amendments to Regulation 1684.5, Marketplace Sales

The California Department of Tax and Fee Administration (CDTFA) amended Regulation 1684.5 to make it consistent with Revenue and Taxation Code section 6041.6. The amendments add the statutory definitions for the terms “optional accessory,” “passenger vehicle,” “passenger vehicle rental,” “rental company,” and “vehicle rental broker”, and the definition of “vehicle rental broker” provides that, “A person that is a vehicle rental broker is not a marketplace facilitator with respect to the facilitation, for a commission, fee, or other consideration, of a passenger vehicle rental on behalf of a rental company that is not a related person.”