Mediates cholesterol and taurocholate efflux (PubMed:28882873). Through the interaction with ABCA1 potentiates the cholesterol efflux to lipid-free APOA1, in turn regulates high-density lipoprotein cholesterol levels (By similarity). ATP + H2O + taurocholate(in) = ADP + H(+) + phosphate + taurocholate(out) ATP + cholesterol(in) + H2O = ADP + cholesterol(out) + H(+) + phosphate Cholesterol efflux is increased by extracellularly applied taurocholate. Predominantly expressed on the sinusoidal plasma membrane in hepatocytes. Expressed in heart, brain, lung, liver and skeletal muscle (PubMed:12532264). Highly expressed in the liver, and is also abundant in heart and skeletal muscle (PubMed:28882873). Highly expressed in liver (PubMed:29300488). Expressed during embryogenesis. Down-regulated by digoxin. Belongs to the ABC transporter superfamily. ABCA family.