California CDTFA Issues Guidance on Local Jurisdictions, District Sales and Use Taxes

The California Department of Tax and Fee Administration (CDTFA) Nov. 1 issued guidance on local jurisdictions and district sales and use taxes. The basic statewide sales and use tax rate is 7.25 percent and is divided into 6 percent state, 1 percent local jurisdiction, and 0.25 percent local transportation funds. The CDTFA discusses the local tax allocation process and provides guidance for imposing a new district tax in a jurisdiction, including: 1) the local sales tax is allocated to a retailer’s place of business in California, where the sale occurs even though the property may never be at the place ...