California CDTFA Issues Sales Tax Notice That Mexican Merchant Program Ended Dec. 31, 2020

The California Department of Tax and Fee Administration (CDTFA) March 1 issued a special notice to inform taxpayers that the Mexican Merchant Program ended on Dec. 31, 2020, for sales and use tax purposes. Beginning Jan. 1, Mexican merchants no longer need to register with the CDTFA for the program. Instead, they should provide a California seller with Form CDTFA-230, General Resale Certificate, when purchasing merchandise for resale. The CDTFA ended the program because it was duplicative of the existing process for documenting sales for resale. The CDTFA clarifies that: 1) if the sale to a purchaser from Mexico doesn’t ...