Sales and Use Tax Regulation 1584, Membership Fees

The California Department of Tax and Fee Administration revised Sales and Use Tax Regulation 1584, Membership Fees. The amendments to Regulation 1584 update the definition for the term “nominal amount” to mean an amount totaling $70 or less per year, beginning January 1, 2021, based on changes in the California Consumer Price Index.

Date Description of Task
05/25/21 OAL Approval, Regulation 1584 Text, Statement of Explanation