Mediates cholesterol and taurocholate efflux. Through the interaction with ABCA1 potentiates the cholesterol efflux to lipid-free APOA1, in turn regulates high-density lipoprotein cholesterol levels. 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. Expressed in lung, heart, liver, skeletal muscle and testis (PubMed:12532264, PubMed:16445568). Highly expressed in the liver, and is also abundant in heart and skeletal muscle (PubMed:28882873). Highly expressed in heart (PubMed:29300488). Expression is first detected at 17 dpc. Down-regulated by digoxin. Belongs to the ABC transporter superfamily. ABCA family.