Tax Guide for Out-of-State Retailers
Retailers located outside of California are required to register with the California Department of Tax and Fee Administration (CDTFA), collect the California use tax, and pay the tax to CDTFA based on the amount of their sales into California, even if they do not have a physical presence in the state. For more information, refer to Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision.
We created this guide to help out-of-state businesses better understand their sales and use tax obligations when conducting business in California. We recognize that understanding tax issues in California can be time-consuming and complicated. We want to get you the information you need so that you can focus on starting and growing your business in this state.
How to Use This Guide
Each section of this guide contains information relevant to doing business in California. The Registration section provides information related to registration, types of accounts that may be required, filing returns, account maintenance, and other information you need to get started.
The Doing Daily Business section covers the most common topics in an at-a-glance format that can be expanded to provide more extensive information if you need it.
Lastly, the Resources section provides links to educational resources, including web-based seminars, forms and publications, statutory and regulatory information, and access to live help from our customer service representatives.
Please note that the information included in this guide is general in nature and is not intended to replace any law or regulation.
If You Need Help
If you need assistance with topics in this guide, call our Customer Service Center at 1-800-400-7115 (TTY:711). Customer service representatives are available to assist you Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. You may also send us your questions by email at https://cdtfa.ca.gov/email/ or use our chat feature found on the lower righthand corner of our webpage.
If you have suggestions for improving this guide, please contact us via email.