
Out-of-State Sellers: Do You Need to Register with California? (Publication 77)
Additional Information
Law References
- Revenue and Taxation Code section 6203, Collection by Retailer
- Regulation 1684, Collection of Use Tax by Retailers
Publications
- Publication 91, California Tire Fee
- Publication 95, Electronic Waste Recycling Fee
- Publication 100, Shipping and Delivery Charges
- Publication 105, District Taxes and Sales Delivered in California
- Publication 108, Labor Charges
- Publication 109, Internet Sales
- Publication 110, California Use Tax Basics
- Publication 116, Sales and Use Tax Records
- Publication 178, Voluntary Disclosure Program
Other Helpful Resources
- Sign Up for CDTFA Updates—Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
- Tax Guide for Out-of-State Retailers—A tax guide for retailers based outside California to learn more about their registration and reporting requirements.
- Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision—This guide explains collection and registration requirements and includes many answers to frequently asked questions.
- Local and District Tax Guide for Retailers—A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.
- The Online Retailers: Registration and Local Tax tab of this guide provides additional registration and local tax information for online retailers.
- Videos and How-To Guides—These resources will help you avoid common mistakes, file your tax returns online, and more.
- Use Tax—What You Should Know—Helpful information and videos about use tax.
- City and County Tax Rates—A listing of current and historical tax rates.
- Special Notices—CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
- CDTFA Online Services—Learn about the online services we offer.
- CDTFA Field Offices—A comprehensive listing of all CDTFA field offices and contact information.
- Get It In Writing—The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Taxpayers' Rights Advocate (TRA)—The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
- Contact Us—A listing of CDTFA contacts for your questions and concerns.
- Customer Service Center—You can call our Customer Service Center at 1‑800‑400‑7115 (TTY:711) from 7:30 a.m. to 5:00 p.m. Monday through Friday (except state holidays), to get answers to many of your questions and concerns.
Revision May 2025