Tax Guide for Sellers and Purchasers of Digital Products
Resources

Special Notices

• L-1036–Sales and Use Tax Applies to Digital Products Beginning January 1, 2027

Law Sections

• Government Code section 53084.5
• Revenue and Taxation Code (RTC) section 6006, “Sale”
• RTC section 6009.5
• RTC section 6010, “Purchase”
• RTC section 6010.5, Place of sale
• RTC section 6010.5.1
• RTC section 6010.9, “Sale” and “purchase”; custom computer program
• RTC section 6016, “Tangible personal property.”
• RTC section 6016.1
• RTC section 6016.2
• RTC section 6052
• RTC section 6054
• RTC section 6201.55
• RTC section 6362.4
• RTC section 6372
• RTC section 6372.1
• RTC section 6406, Credit for tax paid to another jurisdiction
• RTC section 7051.3, Use tax direct payment permit
• RTC section 7202.1
• RTC section 7254

Regulations

• Regulation 1502, Computers, Programs, and Data Processing
• Regulation 1668, Sales for Resale
• Regulation 1684, Collection of Use Tax by Retailers
• Regulation 1685, Payment of Tax by Purchasers
• Regulation 1698, Records
• Regulation 1699, Permits

Publications

• Publication 61, Sales and Use Taxes: Tax Expenditures Fiscal Year 2023–24
• Publications 73, Your California Seller's Permit
• Publication 107, Do You Need a California Seller's Permit?

Other helpful resources

• Contact Us–A listing of CDTFA contacts for your questions and concerns.
• Sign Up for CDTFA Email lists–Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
• Tax Education–These resources will help you avoid common mistakes, file your tax returns online, and more.
• City and County Tax Rates–A listing of current and historical tax rates.
• Find Sales and Use Tax Rate–Look up the current sales and use tax rate by address.
• Special Notices and Notification Letters–CDTFA special notices are issued whenever there is a change in law, tax rates, or our procedures.
• Online Services Overview–Learn about the online services we offer.
• Verify a Permit or License–Use this application to verify a seller's permit, cigarette and tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
• CDTFA Offices–A comprehensive listing of all our offices and contact information.
• Get It In Writing!–The Sales and Use Tax Law can be complex, and we encourage you to put your tax questions in writing.
• Taxpayers' Rights Advocate (TRA)–The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
• Local and District Tax Guide for Retailers–A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.