California CDTFA Releases Sales Tax Form CDTFA-38, Application for Out-Of-State Voluntary Disclosure

The California Department of Tax and Fee Administration (CDTFA) Jan. 1 released Form CDTFA-38, Application for Out-Of-State Voluntary Disclosure, for sales and use tax purposes. The form provides: 1) out-of-state retail business must collect and report California use tax for sales of tangible personal property used, stored, or consumed in the state; 2) the CDTFA offers a voluntary disclosure use tax liability program for out-of-state retailers to acknowledge and address their liability for the state use tax; and 3) retailers may be able to limit their liability for California use tax, penalties, and interest for prior periods through the voluntary ...