CALIFORNIA – New Operative Date Of April 25, 2019, For District Use Tax Collection Requirement Based On $500,000 Sales Threshold


(SB) 92 (Stats. 2019, ch. 34) changes the operative date of the new district use tax collection requirement based on a $500,000 sales threshold from April 1, 2019 to April 25, 2019.

Under the new law, all retailers are required to collect and remit the district use tax on all sales made for delivery in any district that imposes a district tax if, during the preceding or current calendar year the total combined sales of tangible personal property in this state or for delivery in this state by the retailer and all persons related to the retailer exceed $500,000.


Read Special Notice here : CDTFA WEBSITE www.cdtfa.ca.gov

CUSTOMER SERVICE CENTER 1-800-400-7115

GAVIN NEWSOM Governor, MARYBEL BATJER Secretary, Government Operations Agency ,NICOLAS MADUROS Director