Regulation 1684.5, an emergency regulation that was put into place by the California Department of Tax and Fee Administration (CDTFA) after the South Dakota v. Wayfair, Inc. decision was made in 2018 (138 S. Ct. 2080), is now undergoing the formal regulatory process to propose potential amendments.  The regulation was initially put in place to govern the collection of use tax from out-of-state taxpayers that sell tangible personal property using the internet.  The proposed amendments could impose extra requirements on “marketplace facilitators” and may impact additional taxpayers as well.  Written comments from interested parties will be accepted until January 3, 2023 and a public hearing will be held if requested in writing prior to December 19, 2022.