Understanding California Sales Tax for Cyber Monday Online Sales: Key Guidelines for Retailers

• The California Department of Tax and Fee Administration provides guidance on sales tax for Cyber Monday online sales.
• There is no general tax exemption for online sales of tangible personal property in California.
• Sales tax applies to retailers’ gross receipts from retail sales of merchandise in California.
• Use tax applies when merchandise is delivered to a common carrier outside California for shipment to a California consumer.
• Consumers are responsible for paying California’s use tax when sales tax does not apply.
• Retailers making three or more sales in a 12-month period must hold a seller’s permit in California.
• Retailers engaged in business in California must register for a Certificate of Registration—Use Tax and collect use tax from customers.
• Engaging in business in California includes owning or leasing property or maintaining a physical presence in the state.

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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