California CDTFA Issues Guide on Seller’s Permit for Sales Tax Payment

The California Department of Tax and Fee Administration (CDTFA June 1 issued a guidance on seller’s permit for sales tax payment. The guide provides: 1) that sellers are required to hold a seller’s permit to report and pay taxes on sales of tangible personal property; 2) obligations of seller’s permit holders to file sales and use tax returns; and 3) factors determining whether out-of-state retailers must register and collect the states use tax. [Cal. Dep’t of Tax & Fee Admin., Tax Publ’n 107, 06/01/24]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.