Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision
Resources

California Tax Matrix for Remote Sellers

To assist remote sellers in determining the tax application to many items and transactions, please see our California Tax Matrix for Remote Sellers.

Laws and Regulations

• Assembly Bill No. 147 (Stats. 2019, ch. 5)
• Senate Bill No. 92 (Stats. 2019, ch 34)

Special Notices

• New Operative Date of April 25, 2019. For District Use Tax Collection Requirement Based on $500,000 Sales Threshold (L-684)
• Relief May Be Available to Marketplace Sellers Using Fulfillment Centers in California (L-681)
• New Use Tax Collection Requirements for Remote Sellers and Adds New District Use Tax Collection Requirements for All Retailers – Effective April 1, 2019 (L-632)
• New Use Tax Collection Requirements for Out-of-State Retailers Based on Sales into California Effective April 1, 2019 (L-565)
• New District Use Tax Collection Requirements for All Retailers Effective April 1, 2019 (L-591)
• Additional Registration and Collection Requirements for Out-of-State Businesses Selling Certain Items into California Effective April 1, 2019 (L-606)

Regulations

• Regulation 1684, Collection of Use Tax by Retailers
• Regulation 1827, Collection of Use Tax by Retailers (district use tax)

Other Helpful Resources

• CDTFA Field Offices – A comprehensive listing of all CDTFA field offices and contact information.
• CDTFA Online Services – Learn about the online services CDTFA offers.
• City and County Tax Rates – A listing of current and historical tax rates.
• Contact Us – A listing of CDTFA contacts for your questions and concerns.
• Franchise Tax Board (FTB) – An FTB guide that provides information regarding income tax issues for cannabis businesses.
• Get It In Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• Sign Up for CDTFA Updates – Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
• Special Notices – CDTFA special notices are issued whenever there is a change in law, tax rates, or procedures.
• Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels (for example, by speaking to a supervisor), or when there are apparent rights violations.
• Verify a Permit or License – You can use this application to verify a seller's permit.
• Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
• 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.