California CDTFA Publishes Information on Sales and Use Taxability of Internet Sales

The California Department of Tax and Fee Administration June 1 published information to help taxpayers determine if they must pay sales and use taxes on internet sales. There is no general tax exemption for sales of tangible personal property made over the internet. The publication includes information on: 1) the taxability of basic internet sales; 2) local and district tax collection requirements; 3) nontaxable internet sales; 4) online marketplaces, fulfillment centers, and internet auction sites; and 5) other registration and fee collection requirements, including tire, covered electronic waste recycling, and lead-acid battery fees for excise tax purposes. [Cal. Dep’t of ...