Updated by Leo Parmegiani and Nick Rochedieu, PKF O'Connor Davies
Note: The information below is provided using the state of California as an example.
| Sales and use tax registration threshold – local establishment | No threshold if physical presence exists |
|
| Sales and use tax registration threshold – no local establishment | US $500,000 of tangible personal property sales inclusive of marketplace facilitator transactions |
|
| Voluntary sales and use tax registration | It is possible for a business to register voluntarily for a 'Certificate of Registration – Use Tax' so that it can collect and pay use tax as a convenience to Californian customers. However, typically businesses only register when they have an obligation to collect sales tax and remit it to the state. |
|
| How to register for sales and use tax | Businesses can use the online registration services in California to register for a sales and use tax permit, licence or account:
https://onlineservices.cdtfa.ca.gov/ |
|
| Sales and use tax registration form | California does not provide hard copies of the registration |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:34