California supply chain disclosure requirement for retailers and manufacturers triggered by income/franchise tax filing


In September 2010, California Senate Bill 657 - the California Transparency in Supply Chains Act of 2010 (the "Act") - was signed into law. Under the Act, beginning January 1, 2012, any company that 1) is a retail seller or manufacturer; 2) has more than $100,000,000 in annual worldwide gross receipts; and 3) is subject to a California income/franchise tax return filing requirement must disclose its efforts to eradicate slavery and human trafficking from its supply chains.

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