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

The California Department of Tax and Fee Administration (CDTFA) Oct. 1 published information on the sales and use tax registration requirements for out-of-state sellers. Retailers located outside California must register with the CDTFA to collect tax on their taxable sales and to report and pay the tax if they are engaged in a business in California. A taxpayer is engaged in business in the state if it has a business location or a representative, leases or owns real or personal property, or makes sales for delivery in California. California consumers are responsible for paying the state, local, and district use ...