California CDTFA Publishes Information on Identifying, Reporting Use Tax Due on Purchases From Out-of-State Sellers

The California Department of Tax and Fee Administration Oct. 1 published information on how to identify and report use tax due on purchases of physical merchandise from out-of-state sellers for sales and use and excise tax purposes. Taxpayers may owe California use tax if their business purchases items for use, storage, or consumption in California from an out-of-state seller that doesn’t collect and report California use tax. The publication provides: 1) conditions when taxpayers owe use tax on purchases from out-of-state vendors; 2) procedures to review purchase invoices for California use tax due; 3) conditions when shipping and handling charges ...