California CDTFA Publishes Sales and Use Tax Registration Guidelines for Out-of-State Sellers

The California Department of Tax and Fee Administration (CDTFA) July 1 published information on registration of out-of-state sellers. The CDTFA advised that retailers located outside California were required to register with the CDTFA to collect California sales and use tax on their taxable sales and to report and pay the tax to the CDTFA, if they were engaged in business in California. A taxpayer is engaged in business in the state if it: 1) has a business location in California; 2) has a representative in California; 3) leases or owns real or personal property in California; or 4) makes sales ...