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

The California Department of Tax and Fee Administration (CDTFA) Sept. 1 issued sales and use tax registration information for out-of-state sellers. The information includes: 1) retailers located outside the state are required to register with the CDTFA and collect the state use tax on their taxable sales; 2) retailers must report and pay the tax to the CDTFA if they are “engaged in business in this state;" 3) consumers are responsible for paying the state, local, and district use tax on purchases from retailers that don’t collect the tax; 4) out-of-state sellers may register online if they aren’t currently registered ...