header image

[Sign Up Now] to Receive Our FREE Daily SCVTV-SCVNews Digest by E-Mail

Inside
Weather


 
Calendar
Today in
S.C.V. History
April 16
1962 - Walt Disney donates bison herd to Hart Park [story]
Bison


Beginning April 1, 2019, out-of-state retailers selling above certain thresholds into California will be required to collect state use taxes on their sales, the California Department of Tax and Fee Administration announced Tuesday.

Tuesday’s Special Notices also impact in-state and out-of-state retailers’ obligations to collect and remit district use taxes adopted by California localities.

The rules change “does not increase or create any tax,” said CDTFA Director Nick Maduros. “Rather, California will now require more out-of-state retailers to collect and remit taxes just as brick-and-mortar retailers have done for decades. With the Supreme Court’s decision in Wayfair, California is able to help level the playing field for California businesses.”

The path for CDTFA’s rule change was cleared after the recent U.S. Supreme Court decision in South Dakota v. Wayfair, Inc.

California’s new use tax collection requirement is not retroactive and applies only to sales made on and after April 1, 2019.

For out-of-state retailers, the new collection requirement applies if, during the preceding or current calendar year, the retailer’s sales for delivery into California exceed $100,000 or the retailer makes sales for delivery into California in 200 or more separate transactions.

Retailers who are already required to be registered to collect California use tax prior to April 1, 2019, will see no change in their registration obligations; retailers with a physical presence in California are still generally required to be registered with the CDTFA.

Although the new requirement to collect California use tax applies only to sales on and after April 1, 2019, retailers may choose to register and collect the tax prior to April 1, 2019. Retailers can register on the CDTFA website at www.cdtfa.ca.gov.

“We know the legislature is also looking closely at this issue and we look forward to working with them as we proceed,” Maduros said.

Impact on District Tax Collection Requirements for Out-of-State and In-State Retailers
With Tuesday’s announcement, certain retailers selling above these thresholds in a single local jurisdiction (district) will also be responsible for collecting that district’s use tax pursuant to Revenue and Taxation Code section 7262 and the Supreme Court’s decision in South Dakota v. Wayfair.

This responsibility will apply 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 200 or more separate transactions. This requirement will apply equally to in-state and out-of-state retailers.

District taxes are the voter-approved sales and use taxes imposed by cities, counties and other local jurisdictions (districts) added to California’s base sales and use tax rate of 7.25 percent to fund important local services.

Currently, retailers located in a taxing district are engaged in business in that district. A retailer is also engaged in business in a district where they have some form of physical presence under existing law.

Beginning April 1, 2019, any retailer whose sales into a district exceed $100,000 or who make sales into a district in 200 or more transactions in the preceding or current calendar year is considered to be engaged in business in that district and is required to collect that district’s use tax on sales made for delivery in that district.

Retailers are required to report and pay any district tax to the CDTFA on their sales and use tax return.

The CDTFA plans to begin the interested parties process for rulemaking next year.

Taxpayer Assistance Available
Taxpayers seeking additional information on registration requirements can find the CDTFA’s online guide “Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision” at www.cdtfa.ca.gov/industry/wayfair.

Taxpayers may also contact their local office for assistance.

Comment On This Story
COMMENT POLICY: We welcome comments from individuals and businesses. All comments are moderated. Comments are subject to rejection if they are vulgar, combative, or in poor taste.
REAL NAMES ONLY: All posters must use their real individual or business name. This applies equally to Twitter account holders who use a nickname.

0 Comments

You can be the first one to leave a comment.

Leave a Comment


SCV NewsBreak
LOCAL NEWS HEADLINES
Tuesday, Apr 16, 2024
April 16: Free Household Hazardous Waste Event At COC
The Los Angeles County Sanitation Districts will be holding a free Household Hazardous Waste and E-Waste Recycling event for Santa Clarita residents. 
Monday, Apr 15, 2024
Federal Appeals Court Upholds SCV Water Judgment Against Whittaker
The U.S. Court of Appeals for the 9th Circuit affirmed a $68.5 million judgment Monday for SCV Water for the cleanup of local groundwater contamination in its case against the Whittaker Corporation.
Monday, Apr 15, 2024
Castaic Educator Selected for Smithsonian’s Teacher Innovator Institute
Castaic Union School District is thrilled to announce that Lara Frandzel has been selected to participate in the Teacher Innovator Institute at the Smithsonian’s National Air and Space Museum in Washington, D.C
Keep Up With Our Facebook

Latest Additions to SCVNews.com
California State University, Northridge will confer honorary doctorates on four alumni, all respected leaders in their fields, at the university’s commencement ceremonies next month.
CSUN to Confer Honorary Degrees on Business & Education Leaders, All Alumni
On Saturday, April 20, 2024 Valencia High School Theatre will host the 104th DTASC (Drama Teachers’ Association of Southern California) Shakespeare Festival.
April 20: 104th DTASC Shakespeare Festival at Valencia High School
The Los Angeles County Department of Economic Opportunity, in partnership with Supervisor Holly J. Mitchell, launched the Commercial Acquisition Fund to provide capital to countywide non-profit organizations, helping acquire and revitalize commercial spaces within local communities affected by the COVID-19 pandemic.   
County Launches Commercial Acquisition Fund To Help Non-Profits
Supervisor Barger issued the following statement today, after the Board of Supervisors voted unanimously to implement the Rental Housing Habitability Program
Barger Issues Statement on Newly Approved Rental Housing Habitability Program
The Los Angeles County Sanitation Districts will be holding a free Household Hazardous Waste and E-Waste Recycling event for Santa Clarita residents. 
April 16: Free Household Hazardous Waste Event At COC
The award-winning Valencia High School Theatre Arts proudly presents “The Outsiders” directed by Stephen Whelan.
April 24-27: Valencia High Theatre Presents ‘The Outsiders’
1962 - Walt Disney donates bison herd to Hart Park [story]
Bison
The U.S. Court of Appeals for the 9th Circuit affirmed a $68.5 million judgment Monday for SCV Water for the cleanup of local groundwater contamination in its case against the Whittaker Corporation.
Federal Appeals Court Upholds SCV Water Judgment Against Whittaker
Angelo Aleman smacked a pair of home runs as College of the Canyons concluded its three-game series vs. Antelope Valley College with a 10-5 home victory at Mike Gillespie Field on Friday. 
Cougars Defeat Antelope Valley College 10-5
Castaic Union School District is thrilled to announce that Lara Frandzel has been selected to participate in the Teacher Innovator Institute at the Smithsonian’s National Air and Space Museum in Washington, D.C
Castaic Educator Selected for Smithsonian’s Teacher Innovator Institute
The city of Santa Clarita’s exciting Concerts in the Park series, presented by Logix Federal Credit Union, makes its highly anticipated return this summer for friends, families and neighbors to gather under the evening sky and enjoy free, live musical performances on Saturdays from July 6 to Aug. 24, at Central Park, located at 27150 Bouquet Canyon Road.
City Releases 2024 Concerts in the Park Lineup
The Master's University men's volleyball team left no doubt about it as they swept the OUAZ Spirit 25-22, 25-14, 25-22 in the season finale Saturday in The MacArthur Center.
Mustangs Capture First GSAC Season Title
Join the Greater Los Angeles County Vector Control District online for an engaging conversation with experts in the field as they discuss the latest advancements and future trends in vector control Monday, April 15, from 6 p.m to 7:30 p.m.
Register Now for Greater L.A. County Vector Control Fireside Chat
In recognition of Mental Health Awareness Month in May, Child & Family Center is presenting a series of four seminars for parents and caregivers of children and teens.
Child & Family Center Offering Mental Health Seminar Series
The University Student Union at California State University, Northridge is helping Matadors keep their peace during finals season with Crunch Time.
Matadors Gearing Up for Finals at CSUN’s ‘Crunch Time’
The Los Angeles County Department of Public Health has been notified by the California Department of Public Health of one case of measles in a non-Los Angeles County resident who traveled throughout Los Angeles County from Saturday, March 30 to Sunday, April 1.
L.A. County Sites Identified for Possible Measles Exposure
California Department of Transportation, along with Valencia-based C.A. Rasmussen, continues to make progress on the Wallis Annenberg Wildlife Crossing.
Wildlife Crossing Construction Prompts 101 Overnight Closures
The Santa Clarita Shakespeare Festival is expanding its 2024 Summer Season to include a weekend of performances at the MAIN in July by members of this summer’s youth Shakespeare Camp.
Youth Show Added to Santa Clarita Shakespeare Festival
The 28th Santa Clarita Cowboy Festival makes its anticipated return to William S. Hart Park, located at 24141 Newhall Avenue, this upcoming weekend!
City Announces Cowboy Festival Road Closures
With the federal and state deadlines for filing and paying taxes approaching in three days, Los Angeles County is also renewing its focus on taxes, with a special focus on enhancing its property tax correction and reimbursement processes.
L.A. County Aims to Speed Up Property Tax Corrections
The Los Angeles County Development Authority will be accepting registrants for its Senior and Family Public Housing Site-Based Waiting Lists, including Orchard Arms Senior Apartments in Valencia, from April 15, 8 a.m. through April 30, 11:59 p.m., or until a sufficient number of registrations have been received, whichever occurs first.
Orchard Arms Senior Housing Waitlist Now Open
Live jazz music, entertainment by talented William S. Hart Union High School District Students, music by Lance Allyn, be treated to happy hour, plus six seated courses - each one created by a different chef from your favorite local restaurants and paired with fabulous wines, local and statewide.
Wine on the Roof Tickets Still Available
Local realtor, Racquel Wilder, is hosting a free community paper shredding event Sunday, April 21, from noon to 3 p.m., in the parking lot of Congregation Beth Shalom.
April 21: Free Community Paper Shredding Event
SCVNews.com