Internet Auction Sales and Purchases (Publication 177)
Additional Information

For more information

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

Regulations

• 1595 Occasional Sales–Sale of a Business–Business Reorganization
• 1610 Vehicles, Vessels, and Aircraft
• 1620 Interstate and Foreign Commerce
• 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

Publications

• 34 Motor Vehicle Dealers
• 44 District Taxes (Sales and Use Taxes)
• 100 Shipping and Delivery Charges
• 101 Sales Delivered Outside California
• 105 District Taxes and Sales Delivered in California
• 107 Do You Need a California Seller's Permit?
• 109 Internet Sales
• 110 California Use Tax Basics