The California Department of Tax and Fee Administration (CDTFA) has published a new on‑line guide to assist businesses in learning more about how the Wayfair decision expands use tax collection requirements for retailers: http://www.cdtfa.ca.gov/industry/wayfair.htm
Meanwhile, the Legislature sent a bill to the Governor that would modify post-Wayfair use tax collection requirements. Assembly Bill 147, enrolled on April 9th, would specify that on and after April 1, 2019, a retailer engaged in business in California includes any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property for delivery in this state by the retailer and all persons related to the retailer that exceed $500,000.
The bill would allow the department to grant relief to certain retailers engaged in business in this state for specified interest or penalties imposed on use tax liabilities due and payable for tax reporting periods beginning April 1, 2019 and ending December 31, 2022. It would also eliminate separate tests for state, local, and districts’ tax collection responsibilities. You can follow this bill at:
https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=201920200AB147
Questions? Contact us at: [email protected]