Getting Started with the Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

For the latest information, please see the Overview tab, under the New Information section.

As provided in AB 147, you are required to register with CDTFA for a Seller's Permit or a Certificate of Registration-Use Tax to collect use tax and regularly file sales and use tax returns if, during the preceding or current calendar year, your total combined sales of tangible personal property for delivery in California by you and all persons related to you exceed $500,000.

In addition to registering for a Seller's Permit or a Certificate of Registration-Use Tax, if you sell any of the following items into California, you may be required to register for additional fee accounts and collect and pay the applicable fees to CDTFA:

  • New tires or motor vehicles and equipment that include new tires
  • Covered electronic devices
  • Lead-acid batteries
  • Lumber products or engineered wood products

For more information about these fee programs, go to the Tax Matrix and Common Transactions section and scroll down to the Special Taxes and Fees heading.

Registration

If you are not currently registered with us, you may register with us online.

From our Online Services Login page, scroll down to Registration, select Register for a Permit, License, or Account, and follow the prompts. Even if you are not required to register, you may register for a permit, Certificate of Registration – Use Tax to collect and pay use tax as a convenience to your California customers.

Note: Additional registration information is available for online retailers on the Online Retailers: Registration and Local Tax tab of our Local and District Tax Guide for Retailers.

In addition to holding a permit, you may also need to register for another license or permit with us. For more information about the permits or licenses we administer, please see our Online Services Registrations page.

Filing and Payments

When you hold a permit, you have to file a return and pay any taxes or fees you may owe.

Filing Dates for Sales & Use Tax Returns – Find your filing due dates.

File a Tax Return Online – File your return quickly and easily online.

Online Payment Options – Make online payments toward your current and past due tax liabilities.

Voluntary Disclosure Program

If you are a retailer engaged in business in this state but have not yet registered with CDTFA, you may qualify for our Voluntary Disclosure Program.

Under this program, retailers that voluntarily come forward and register may be relieved of penalties and/or have the period that they are liable for unreported use tax reduced from eight years to three. To find out more about this program and how to apply, visit our Out-of-State Voluntary Disclosure Program webpage.

For More Information

We can help you with any additional questions or assistance you may need in determining if you are required to register with CDTFA. Please contact our Out-of-State Office:

California Department of Tax and Fee Administration
Out-of-State Office
3321 Power Inn Rd., Ste. 130
Sacramento, CA 95825-3893
1-916-227-6600