Tax Guide for Out-of-State Retailers

Beginning April 1, 2019, retailers located outside of California are required to register with the California Department of Tax and Fee Administration (CDTFA), collect the California use tax, and pay the tax to CDTFA based on the amount of their sales into California, even if they do not have a physical presence in the state. For more information please see our online guide, Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision.

We created this guide to help out-of-state businesses better understand their sales and use tax obligations when conducting business in California. We recognize that understanding tax issues in California can be time-consuming and complicated. We want to get you the information needed so that you can focus on starting and growing your business in this state.

How to Use This Guide

Each section of this guide contains information relevant to doing business with California. The Registration section provides important information related to registration, types of accounts that may be required, filing returns, account maintenance, and other important information you need.

The Doing Daily Business section cover the most common topics in an at-a-glance format that can be expanded to provide more extensive information if you need it.

Lastly, the Resources section provides links to a wealth of information, including web-based seminars, forms and publications, statutory and regulatory information, and access to live help from our customer service representatives.

Please note that the information included is general in nature and is not intended to replace any law or regulation.

If You Need Help

If at any time you need assistance with topics included in this guide — or with other topics we may have not covered — feel free to contact us by telephone or email. Contact information and hours of operation are available in the Resources section.

If you have suggestions for improving this guide, please contact us via email.