California – Special Notice – Additional Registration and Collection Requirements for Out-of-State Businesses Selling Certain Items into California Effective April 1, 2019

Beginning April 1, 2019, if you are an out-of-state seller required to register with the California Department of Tax and Fee Administration (CDTFA) to collect the use tax, you may have additional registration and collection requirements if you sell any of the following items into California:

• New tires or motor vehicles and equipment that include new tires

• Covered electronic devices

• Lead-acid batteries

• Lumber products or engineered wood products.

An out-of-state retailer is required to register for and collect use tax if they are considered engaged in business in California pursuant to Revenue and Taxation Code section 6203 and the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc. (Dock No. 17-494) (Wayfair). For more information on the Wayfair decision, see our online guide Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision located on our website at

For More Information: SPECIAL NOTICE/FEBRUARY 2019/L-606

california department of tax and fee administration