California – Special Notice – New District Use Tax Collection Requirements for All Retailers Effective April 1, 2019


Beginning April 1, 2019, all retailers registered or those required to be registered with the California Department of Tax and Fee Administration (CDTFA) are responsible for collecting and paying a district’s use tax to the CDTFA if during the preceding or current calendar year:

  • The retailer’s sales into the district exceed $100,000, or
  • The retailer made sales into the district in two hundred (200) or more separate transactions.

Code section 7262 and the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc. (Dock. No.17-494) (Wayfair).


For More Information: SPECIAL NOTICE/DECEMBER 2018/L-591

cALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

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