California CDTFA Publishes Information on Out-of-State Sellers Use Tax Collection Requirement

The California Department of Tax and Fee Administration (CDTFA) April 1 published information on out-of-state sellers use tax collection requirements. The publication includes the requirements for out-of-state retailers engaged in business in California to register with the CDTFA and collect California use tax if: 1) they maintain a physical place of business in the state; 2) have a representative operating in the state; 3) lease or own property in the state; or 4) have total combined sales exceeding $500,000 for delivery in the state. [Cal. Dep’t of Tax & Fee Admin., Tax Publ’n 77, 04/01/24]

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