Proposed Amendments to Regulation 1684, Collection of Use Tax by Retailers, and Regulation 1827, Collection of Use Tax by Retailers

The California Department of Tax and Fee Administration (CDTFA) proposes to amend Regulation 1684 to clarify when a retailer is engaged in business in this state and is required to collect state use tax from their customers. The CDTFA proposes to amend Regulation 1827 to clarify when a retailer is engaged in business in a special taxing district and is required to collect district use tax from their customers.

Date Description of Task
03/30/20 OAL Approval
02/20/20 Regulation 1684 Text, Regulation 1827 Text