Internet Sales (Publication 109)
Additional Information

For more information

CDTFA regulations, publications, online industry guides, and additional information are available on the CDTFA website or by calling our Customer Service Center at 1-800-400-7115 (TTY:711).

Regulations

• 1502 Computers, Programs, and Data Processing
• 1528 Photographers, Photocopiers, Photo Finishers, and X-Ray Laboratories
• 1610 Vehicles, Vessels, and Aircraft
• 1620 Interstate and Foreign Commerce
• 1628 Transportation Chargers
• 1660 Leases of Tangible Personal Property—in General
• 1661 Leases of Mobile Transportation Equipment
• 1668 Sales for Resale
• 1684 Collection of Use Tax by Retailers
• 1685 Payment of Tax by Purchasers
• 1686 Receipts for Tax Paid to Retailers
• 1699 Permits
• 1700 Reimbursement for Sales Tax
• 1823 Application of Transactions (Sales) and Use Tax
• 1827 Collection of Use Tax by Retailers (for special district taxes)

Publications

• 34 Motor Vehicle Dealers
• 44 District Taxes (Sales and Use Taxes)
• 61 Sales and Use Taxes: Tax Expenditures
• 68 Photographers, Photo Finishers, and Film Processing Laboratories
• 73 Your California Seller's Permit
• 77 Out-of-State Sellers: Do You Need to Register with California?
• 91 California Tire Fee
• 95 Electronic Waste Recycling Fee
• 100 Shipping and Delivery Charges
• 101 Sales Delivered Outside California
• 103 Sales for Resale
• 105 District Taxes and Sales Delivered in California
• 107 Do You Need a California Seller’s Permit?
• 110 California Use Tax Basics
• 114 Consignment Sales
• 121 Drop Shipments

Tax and Fee Guides

• Tax Guide for Marketplace Facilitator Act
• Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision