California Sales and Use Tax: Updated Guidance for Out-of-State Sellers

• Updated guidance issued on California sales and use tax registration for out-of-state sellers
• Publication 77 outlines requirements for out-of-state sellers to register with California
• Criteria for being considered “engaged in business” in California
• Examples of situations where registration with California is required
• Information on collecting and paying California use tax
• Option for out-of-state sellers to voluntarily register for a Certificate of Registration-Use Tax

Source: cdtfa.ca.gov

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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