Complete and return this questionnaire to the address provided.Your business activities in this state may require you to register under the State of California Sales and Use Tax Law. Beginning April 1, 2019, you have total combined sales of tangible personal property for delivery in California exceeding $500,000 during the preceding or current calendar year.ĭid you receive a CDTFA 790, California Nexus Questionnaire?.You own or lease real property or personal property such as, machinery or equipment, furniture, or computer servers located in California.You receive rental payments from the leases of tangible personal property located in California, such as leases of machinery, equipment, and furniture.You have representatives, agents, or independent contractors operating in California on your behalf or under your authority, or under the authority of your subsidiary, for purposes of making sales, taking orders, assembling or installing merchandise, training customers, making deliveries, or otherwise establishing or maintaining a market for your products.You maintain, occupy, or use, directly or indirectly, or through a subsidiary or agent, a permanent or temporary office, place of distribution, sales or sample room, warehouse or storage place, or other physical place of business in California.If any of the following situations apply to you, you are required to collect and pay sales and/or use tax. There are five common ways in which you can be considered engaged in business in California. How Do You Know if You Are Engaged in Business in California? If you are an online retailer, additional registration information is available on the Online Retailers: Registration and Local Tax tab of our Local and District Tax Guide for Retailers that you may find helpful. Visit our Register/Renewals page and follow the steps to register your business with CDTFA. You are required to register with CDTFA if you are considered "engaged in business" in California.Įven if you are not required to register, you may voluntarily register for a Certificate of Registration – Use Tax to collect and pay use tax as a convenience to your California customers. If you have suggestions for improving this guide, please contact us via email.Īlthough you are not located in California, you may be required to register with the California Department of Tax and Fee Administration (CDTFA) to collect and report tax on your sales to California customers. Contact information and hours of operation are available in the Resources section. If at any time you need assistance with topics included in this guide – or with other topics we may have not covered – feel free to contact us by telephone or email. Please note that the information included is general in nature and is not intended to replace any law or regulation. Lastly, the Resources section provides links to a wealth of information, including web-based seminars, forms and publications, statutory and regulatory information, and access to live help from our customer service representatives. The Doing Daily Business section cover the most common topics in an at-a-glance format that can be expanded to provide more extensive information if you need it. The Registration section provides important information related to registration, types of accounts that may be required, filing returns, account maintenance, and other important information you need. How to Use This GuideĮach section of this guide contains information relevant to doing business with California. We want to get you the information needed so that you can focus on starting and growing your business in this state. We recognize that understanding tax issues in California can be time-consuming and complicated. We created this guide to help out-of-state businesses better understand their sales and use tax obligations when conducting business in California. For more information please see our online guide, Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision. * Beginning April 1, 2019, 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.
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