California CDTFA Issues Memorandum Requesting Approval to Amend Regulations on Retailers Use Tax Collection

The California Department of Tax and Fee Administration (CDTFA) Jan. 3 issued a memorandum requesting director approval to amend sales and use, and transactions and use tax regulations on tax collection by retailers. The proposed amendments include measures to: 1) clarify when a retailer is engaged in business in California, and required to collect California use tax; 2) clarify when a retailer is engaged in business in a special taxing district and required to collect a district use tax; and 3) implement, interpret, and make changes, including the addition of economic nexus provisions, to Revenue and Taxation Code sections 6203 ...