Cal. Code Regs. tit. 18 § 1684 : Public Revenues — California Department of Tax and Fee Administration - Business Taxes (State Board of Equalization - Business Taxes, See Ch. 6 and 9.9) — Sales and Use Tax — Payment and Collection of Use Tax — Collection of Use Tax by Retailers

(a) Collection of Use Tax by Retailers Engaged in Business in this State. Retailers engaged in business in this state as defined in section 6203 of the Revenue and Taxation Code and making sales of tangible personal property, the storage, use, or other consumption of which is subject to the use tax must register with the Department and, at the time of making the sales, or, if the storage, use or other consumption of the tangible personal property is not then taxable, at the time it becomes taxable, collect the use tax from the purchaser and give the purchaser a receipt therefor.
(b) Definitions and Rebuttable Presumption.
(1) On and after September 15, 2012, a retailer is engaged in business in this state as defined in section 6203 of the Revenue and Taxation Code if the retailer has a substantial nexus with this state for purposes of the Commerce Clause (art. I, § 8, cl. 3) of the United States Constitution or federal law otherwise permits this state to impose a use tax collection duty on the retailer. Retailers engaged in business in this state include, but are not limited to, retailers described in subdivision (b)(4), on and after April 1, 2019, retailers described in subdivision (c)(1), on and after September 15, 2012, and retailers described in subdivision (c)(2) and (3), from September 15, 2012, through March 31, 2019.
(2) Except as otherwise provided in this regulation, on and after September 15, 2012, there is a presumption that a retailer is engaged in business in this state as defined in section 6203 of the Revenue and Taxation Code if the retailer has any physical presence in California. A retailer may rebut the presumption if the retailer can substantiate that its physical presence is so slight that the United States Constitution prohibits this state from imposing a use tax collection duty on the retailer.
(3) A retailer does not have a physical presence in California solely because the retailer engages in interstate communications with customers in California via common carrier, the United States mail, or interstate telecommunication, including, but not limited to, interstate telephone calls and emails. The rebuttable presumption in subdivision (b)(2) does not apply to a retailer that does not have a physical presence in California.
(4) On and after April 1, 2019, a retailer is engaged in business in this state as defined in section 6203 of the Revenue and Taxation Code if the total combined sales of tangible personal property for delivery in California by the retailer and all persons related to the retailer exceed five hundred thousand dollars ($500,000) in the preceding or current calendar year. For purposes of this subdivision, a person is related to another person if both persons are related to each other pursuant to Internal Revenue Code section 267(b) and the regulations thereunder.
(A) If the total combined sales of tangible personal property for delivery in California by a retailer and all persons related to the retailer exceeded five hundred thousand dollars ($500,000) during calendar year 2018, or the first quarter of calendar year 2019, then the retailer is required to be registered with the Department and is required to begin collecting use tax on April 1, 2019.

Example 1: Retailer A has no physical presence in California, and uses its own website to sell goods at retail. Retailer A's gross revenue from sales of goods for delivery in California during calendar year 2018 exceeded $500,000. Therefore, on April 1, 2019, retailer A is a retailer engaged in business in this state. Retailer A is required to be registered with the Department on April 1, 2019, and is required to collect use tax on its retail sales to California customers on and after April 1, 2019.

Example 2: Retailer B has no physical presence in California, and uses its own website to sell goods at retail. Retailer B's gross revenue from sales of goods for delivery in California did not exceed $500,000 during calendar year 2018, but did exceed $500,000 during the period from January 1, 2019 through March 31, 2019. Therefore, on April 1, 2019, Retailer B is a retailer engaged in business in this state. Retailer B is required to be registered with the Department on April 1, 2019, and is required to collect use tax on its retail sales to California customers on and after April 1, 2019.

(B) If the total combined sales of tangible personal property for delivery in California by a retailer and all persons related to the retailer exceeded five hundred thousand dollars ($500,000) during calendar year 2019, but after March 31, 2019, or during any subsequent calendar year, the retailer is required to register with the Department and begin collecting use tax immediately after the sale was made that exceeded the five hundred thousand dollar ($500,000) threshold.

Example: Retailer C has no physical presence in California and uses its own website to sell goods at retail. Retailer C's gross revenue from sales for delivery in California was less than $500,000 during calendar year 2018 and during the period from January 1 through March 31, 2019. Therefore, on April 1, 2019, Retailer C was not a retailer engaged in business in this state and was not required to be registered with the Department or to collect use tax. However, on August 1, 2019, Retailer C made a retail sale of jewelry for $900 that brought its total sales for delivery into California to $500,400 for calendar year 2019. Therefore, Retailer C is a retailer engaged in business in this state immediately after the sale and is required to register with the Department and begin collecting use tax on its retail sales to California customers made after the $900 sale of jewelry on August 1, 2019.

(c) Nonexhaustive Examples of Retailers Engaged in Business in this State.
(1) On and after September 15, 2012, a retailer is engaged in business in this state as defined in section 6203 of the Revenue and Taxation Code if:
(A) The retailer owns or leases real or tangible personal property, including, but not limited to, a computer server, in California; or
(B) The retailer derives rentals from a lease of tangible personal property situated in California (under such circumstances the retailer is required to collect the tax at the time rentals are paid by the lessee); or
(C) The retailer maintains, occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business in California; or
(D) The retailer has a representative, agent, salesperson, canvasser, independent contractor, solicitor, or any other person operating in California on the retailer's behalf, including a person operating in California under the authority of the retailer or its subsidiary, for the purpose of selling, delivering, installing, assembling, or the taking of orders for any tangible personal property, or otherwise establishing or maintaining a market for the retailer's products.
(2) From September 15, 2012, through March 31, 2019, a retailer is engaged in business in this state as defined in section 6203 of the Revenue and Taxation Code if:
(A) The retailer is a member of a commonly controlled group, as defined in Revenue and Taxation Code section 25105; and
(B) The retailer is a member of a combined reporting group, as defined in California Code of Regulations, title 18, section 25106.5, subdivision (b)(3), that includes another member of the retailer's commonly controlled group that, pursuant to an agreement with or in cooperation with the retailer, performs services in California in connection with tangible personal property to be sold by the retailer, including, but not limited to, design and development of tangible personal property sold by the retailer, or the solicitation of sales of tangible personal property on behalf of the retailer. For purposes of this paragraph:
(i) Services are performed in connection with tangible personal property to be sold by a retailer if the services help the retailer establish or maintain a California market for sales of tangible personal property; and
(ii) Services are performed in cooperation with a retailer if the retailer and the member of the retailer's commonly controlled group performing the services are working or acting together for a common purpose or benefit.
(3) From September 15, 2012, through March 31, 2019, a retailer is engaged in business in this state as defined in section 6203 of the Revenue and Taxation Code if the retailer enters into an agreement or agreements under which a person or persons in this state, for a consideration that is based upon completed sales of tangible personal property, whether referred to as a commission, fee for advertising services, or otherwise, directly or indirectly refer potential purchasers of tangible personal property to the retailer, whether by an Internet-based link or an Internet website, or otherwise, provided that:
(A) The total cumulative sales price of all of the tangible personal property the retailer sold to purchasers in California that were referred to the retailer by a person or persons in California pursuant to an agreement or agreements described above, in the preceding 12 months, is in excess of ten thousand dollars ($10,000); and
(B) The retailer, within the preceding 12 months, has total cumulative sales of tangible personal property to purchasers in California in excess of one million dollars ($1,000,000).

The determination as to whether a retailer has made the requisite amount of sales to purchasers in California during the preceding 12-month period shall be made at the end of each calendar quarter. A retailer is not engaged in business in this state pursuant to this paragraph if the total cumulative sales price of all of the tangible personal property the retailer sold to purchasers in California that were referred to the retailer by a person or persons in California pursuant to an agreement or agreements described above, in the preceding 12 months, is not in excess of ten thousand dollars ($10,000), or if the retailer's total cumulative sales of tangible personal property to purchasers in California were not in excess of one million dollars ($1,000,000) in the preceding 12 months.

For purposes of this paragraph, the term "retailer" includes an entity affiliated with a retailer within the meaning of Internal Revenue Code section 1504, which defines the term "affiliated group" for federal income tax purposes.

(4) Paragraph (3) does not apply to an agreement under which a retailer purchases advertisements from a person in California, to be delivered on television, radio, in print, on the Internet, or by any other medium, unless:
(A) The advertisement revenue paid to the person in California consists of commissions or other consideration that is based upon completed sales of tangible personal property, and
(B) The person entering into the agreement with the retailer also directly or indirectly solicits potential customers in California through the use of flyers, newsletters, telephone calls, electronic mail, blogs, microblogs, social networking sites, or other means of direct or indirect solicitation specifically targeted at potential customers in this state.
(5) For purposes of paragraph (3):
(A) A person that is an individual is in this state when the person is physically present within the boundaries of California; and
(B) A person other than an individual is in this state when there is at least one individual physically present in California on the person's behalf.
(6) Paragraph (3) does not apply to a retailer's agreement with any person, unless an individual solicits potential customers under the agreement while the individual is physically present within the boundaries of California, including, but not limited to, an individual who entered into the agreement directly with the retailer, an individual, such as an employee, who is performing activities in California directly for a person that entered into the agreement with the retailer, and any individual who is performing activities in California indirectly for any person who entered into the agreement with the retailer, such as an independent contractor or subcontractor.
(7) Paragraph (3) does not apply if a retailer can demonstrate that all of the persons with whom the retailer has agreements described in paragraph (3) did not directly or indirectly solicit potential customers for the retailer in California. A retailer can demonstrate that an agreement is not an agreement described in paragraph (3) if:
(A) The retailer's agreement:
(i) Prohibits persons operating under the agreement from engaging in any solicitation activities in California that refer potential customers to the retailer including, but not limited to, distributing flyers, coupons, newsletters and other printed promotional materials or electronic equivalents, verbal soliciting (e.g., in-person referrals), initiating telephone calls, and sending e-mails; and
(ii) If the person in California with whom the retailer has an agreement is an organization, such as a club or a non-profit group, the agreement provides that the organization will maintain on its website information alerting its members to the prohibition against each of the solicitation activities described above;
(B) The person or persons operating under the agreement in California certify annually under penalty of perjury that they have not engaged in any prohibited solicitation activities in California at any time during the previous year, and, if the person in California with whom the retailer has an agreement is an organization, the annual certification shall also include a statement from the organization certifying that its website includes information directed at its members alerting them to the prohibition against the solicitation activities described above; and
(C) The retailer accepts the certification or certifications in good faith and the retailer does not know or have reason to know that the certification or certifications are false or fraudulent.

A retailer is excused from the requirement to obtain a certification if the person from whom the certification is required is dead, lacks the capacity to make such certification, or cannot reasonably be located by the retailer and there is no evidence to indicate that such person did in fact engage in any prohibited solicitation activities in California at any time during the previous year.

(8) For purposes of this subdivision:
(A) "Advertisement" means a written, verbal, pictorial, graphic, etc. announcement of goods or services for sale, employing purchased space or time in print or electronic media, which is given to communicate such information to the general public. Online advertising generated as a result of generic algorithmic functions that is anonymous and passive in nature, such as ads tied to Internet search engines, banner ads, click-through ads, Cost Per Action ads, links to retailers' websites, and similar online advertising services, are advertisements and not solicitations.
(B) "Individual" means a natural person.
(C) "Person" means and includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
(D) "Solicit" means to communicate directly or indirectly to a specific person or specific persons in California in a manner that is intended to and calculated to incite the person or persons to purchase tangible personal property from a specific retailer or retailers.
(E) "Solicitation" means a direct or indirect communication to a specific person or specific persons done in a manner that is intended to and calculated to incite the person or persons to purchase tangible personal property from a specific retailer or retailers.
(F) "Solicit," "solicitation," "refer," and "referral" do not mean or include online advertising generated as a result of generic algorithmic functions that is anonymous and passive in nature, such as ads tied to Internet search engines, banner ads, click-through ads, Cost Per Action ads, links to retailers' websites, and similar online advertising services.
(9) Examples:
(A) Corporation X is physically located in California and maintains a website at . Corporation X enters into agreements with one or more hiking gear and accessories retailers under which Corporation X maintains click-through advertisements or links to each retailer's website on Corporation X's website at and Corporation X's webpage at corporationx in return for commissions based upon the retailers' completed sales made to customers who click-through the ads or links on Corporation X's website and webpage. Corporation X also posts reviews at of the products sold through the click-through ads and links on its website and webpage. However, Corporation X does not engage in any solicitation activities in California that refer potential customers to the retailer or retailers who have click-through ads or links on its website or webpage. Therefore, paragraph (3) does not apply to the agreements between Corporation X and the retailer or retailers who have ads or links on Corporation X's website or webpage.
(B) Same as (A) above, except that Corporation X also enters into an agreement under which Advertising Corporation places advertisements for on other businesses' websites and webpages, and mails or emails advertisements for to anyone who signs up to receive such advertisements. However, Corporation X does not engage in any solicitation activities in California that refer potential customers to the retailer or retailers who have click-through ads or links on its website or webpage and Advertising Corporation's mailers and emails are advertisements, not solicitations. Therefore, paragraph (3) does not apply to the agreements between Corporation X and the retailer or retailers who have ads or links on Corporation X's website or webpage.
(C) Same as (B) above, except that an individual representative of Corporation X or any other individual acting on behalf of Corporation X, including, but not limited to, an employee or independent contractor of Corporation X or Advertising Corporation, engages in solicitation activities, such as soliciting customers in person, soliciting customers on the telephone, handing out flyers that are solicitations, or sending emails that are solicitations, while physically present in California that refer potential California customers to a retailer who has a click-through ad or link on Corporation X's website or webpage under Corporation X's agreement with that retailer. Therefore, paragraph (3) does apply to Corporation X's agreement with that retailer and that retailer will be required to register with the Department to collect use tax if:
(i) The total cumulative sales price of all of the tangible personal property the retailer sold to purchasers in California that were referred to the retailer by a person or persons in California pursuant to an agreement or agreements described in paragraph (3), in the preceding 12 months, is in excess of ten thousand dollars ($10,000); and
(ii) The retailer's total cumulative sales of tangible personal property to purchasers in California is in excess of one million dollars ($1,000,000) in the preceding 12 months.
(d) Exceptions.
(1) Webpages and Internet Service Providers. The use of a computer server on the Internet to create or maintain a web page or site by a retailer will not be considered a factor in determining whether the retailer has a physical presence in California, unless the computer server is located in California and the retailer owns or leases the computer server. No Internet Service Provider, On-line Service Provider, internetwork communication service provider, or other Internet access service provider, or web hosting services shall be deemed the agent or representative of any out-of-state retailer as a result of the service provider maintaining or taking orders via a web page or site on a computer server that is physically located in this state.
(2) Warranty and Repair Services. A retailer is not "engaged in business in this state" based solely on its use of a representative or independent contractor in this state for purposes of performing warranty or repair services with respect to tangible personal property sold by the retailer, provided that the ultimate ownership of the representative or independent contractor so used and the retailer is not substantially similar. For purposes of this paragraph, "ultimate owner" means a stock holder, bond holder, partner, or other person holding an ownership interest.
(3) Convention and Trade Show Activities. For purposes of this subdivision, the term "convention and trade show activity" means any activity of a kind traditionally conducted at conventions, annual meetings, or trade shows, including, but not limited to, any activity one of the purposes of which is to attract persons in an industry generally (without regard to membership in the sponsoring organization) as well as members of the public to the show for the purpose of displaying industry products or to stimulate interest in, and demand for, industry products or services, or to educate persons engaged in the industry in the development of new products and services or new rules and regulations affecting the industry.

Except as provided in this paragraph, a retailer is not "engaged in business in this state" based solely on the retailer's convention and trade show activities provided that:

(A) For the period commencing on January 1, 1998 and ending on December 31, 2000, the retailer, including any of his or her representatives, agents, salespersons, canvassers, independent contractors, or solicitors, does not engage in those convention and trade show activities for more than seven days, in whole or in part, in this state during any 12-month period and did not derive more than ten thousand dollars ($10,000) of gross income from those activities in this state during the prior calendar year;
(B) For the period commencing on January 1, 2001, the retailer, including any of his or her representatives, agents, salespersons, canvassers, independent contractors, or solicitors, does not engage in those convention and trade show activities for more than fifteen days, in whole or in part, in this state during any 12-month period and did not derive more than one hundred thousand dollars ($100,000) of net income from those activities in this state during the prior calendar year.

A retailer coming within the provisions of this subdivision is, however, "engaged in business in this state," and is liable for collection of the applicable use tax, with respect to any sale of tangible personal property occurring at the retailer's convention and trade show activities and with respect to any sale of tangible personal property made pursuant to an order taken at or during those convention and trade show activities.

(e) Registration.
(1) A retailer that is required to register with the Department pursuant to subdivision (a) must register for a Certificate of Registration-Use Tax.
(2) Retailers who are not engaged in business in this state may voluntarily apply for a Certificate of Registration-Use Tax. Holders of such certificates are required to collect use tax from purchasers, give receipts therefor, and pay the tax to the Department in the same manner as retailers engaged in business in this state.
(3) A retailer required to be registered with the Department is required to remain registered with the Department during any calendar year that it has a physical presence in this state that is sufficient to establish a substantial nexus with this state for purposes of the Commerce Clause of the United States Constitution, including, but not limited to, a physical presence described in subdivision (c)(1), or the total combined sales of tangible personal property for delivery in this state by the retailer and all persons related to the retailer exceed the five hundred thousand dollar ($500,000) threshold set forth in subdivision (b)(4), and during the following calendar year. A retailer is not required to remain registered on January 1 of any subsequent calendar year if:
(A) On that date and at all times during the preceding calendar year, the retailer does not have a physical presence in this state sufficient to establish a substantial nexus with this state for purposes of the Commerce Clause of the United States Constitution; and
(B) During the preceding calendar year, the total combined sales of tangible personal property for delivery in this state by the retailer and all persons related to the retailer did not exceed the five hundred thousand dollar ($500,000) threshold set forth in subdivision (b)(4).
(4) If a retailer is not required to remain registered pursuant to this regulation, then the retailer may:
(A) Voluntarily maintain its registration with the Department and continue to collect, report, and remit use tax in accordance with subdivision (e)(2); or
(B) Close its Certificate of Registration-Use Tax with the Department, and stop collecting use tax after its certificate is closed.

However, the provisions of this regulation continue to apply to a retailer that closes its Certificate of Registration-Use Tax, and a retailer should not close its certificate if it anticipates that it will be required to re-register with the Department during the current calendar year.

Example 1: Retailer D had no physical presence in California in calendar years 2018 through 2021. Retailer D's total combined sales for delivery in California exceeded $500,000 during calendar year 2018, but not in calendar years 2019, 2020, or 2021. Retailer D registered with the Department during 2019 and was required to remain registered and collect use tax during the remainder of the year. Retailer D had the option to voluntarily maintain its Certificate of Registration-Use Tax with the Department for calendar years 2020 and 2021 or close its certificate on or after January 1, 2020, and stop collecting use tax after its certificate is closed.

Example 2: Retailer E had no physical presence in California in calendar years 2018 through 2021. Retailer E's total combined sales for delivery in California exceeded $500,000 in calendar 2019, but not in calendar years 2018, 2020, or 2021. Retailer E registered with the Department during 2019 and was required to remain registered and collect use tax during the remainder of the year and all of calendar year 2020. Retailer E had the option to voluntarily maintain its Certification of Registration-Use Tax with the Department for calendar year 2021 or close its certificate on or after January 1, 2021, and stop collecting use tax after its certificate is closed.

Example 3: Retailer F had a place of business in California and used its own website to make retail sales of camping equipment. On November 1, 2019, Retailer F closed its place of business in California, moved to a new place of business in Wyoming, and no longer had any physical presence in California. However, Retailer F continued to make retail sales for delivery in California using its own website, but had less than $500,000 in total combined sales of tangible personal property for delivery in California during 2020 and 2021. Retailer F was required to remain registered and collect use tax during the remainder of calendar year 2019 and all of calendar year 2020. Retailer F had the option to voluntarily maintain its Certificate of Registration-Use Tax with the Department for calendar year 2021 or close its certificate on or after January 1, 2021, and stop collecting use tax after its certificate is closed.

Example 4: Retailer G had no physical presence in California in calendar years 2018 through 2021. Retailer G's total combined sales for delivery in California were $450,000 in calendar year 2018, $600,000 in calendar year 2019, and $490,000 in calendar year 2020, and Retailer G planned to increase its advertising in California and anticipated that the advertising would increase its sales for delivery in California. Retailer G registered with the Department during calendar year 2019 and was required to remain registered and collect use tax during the remainder of the year and all of calendar year 2020. Retailer G had the option to voluntarily maintain its Certificate of Registration-Use Tax with the Department for calendar year 2021 or close its Certificate of Registration-Use Tax on or after January 1, 2021, and stop collecting use tax after its certificate is closed. Retailer G chose to close its Certificate of Registration - Use Tax on January 1, 2021. However, Retailer G probably should not have closed its certificate because it anticipated that it would be required to re-register with the Department due to the total combined sales of tangible personal property for delivery in California by the retailer and all persons related to the retailer during calendar year 2021.

(f) Use Tax Direct Payment Permit Exemption Certificates. Notwithstanding subdivisions (a) and (d)(3), a retailer who takes a use tax direct payment exemption certificate in good faith from a person holding a use tax direct payment permit is relieved from the duty of collecting use tax from the issuer on the sale for which the certificate is issued. Such certificate must comply with the requirements of Regulation 1699.6, Use Tax Direct Payment Permits.
(g) Tax as Debt. The use tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation that it was tax constitute debts owed by the retailer to the state.
(h) Refunds of Excess Collections. Whenever the Department ascertains that a retailer has collected use tax from a customer in excess of the amount required to be collected or has collected from a customer an amount which was not tax but was represented by the retailer to the customer as being use tax, no refund of such amount shall be made to the retailer even though the retailer has paid the amounts so collected to the state. Section 6901 of the Revenue and Taxation Code requires that any overpayment of use tax be credited or refunded only to the purchaser who made the overpayment.
(i) Amendments.
(1) The 2012 amendments to this regulation adopted to implement, interpret, and make specific the provisions of section 6203 of the Revenue and Taxation Code as re-enacted by Statutes 2011, chapter 313 (Assem. Bill No. 155), section 3, became operative on September 15, 2012. Any 2012 amendment that implements, interprets and makes specific a use tax collection obligation that did not exist on June 27, 2011, shall not have any retroactive effect.
(2) The amendments to this regulation adopted to implement, interpret, and make specific the provisions of section 6203 of the Revenue and Taxation Code as amended by Statutes 2019, chapter 5 (Assem. Bill No. 147), section 3 shall be operative April 1, 2019, and any amendment that implements, interprets and makes specific a use tax collection obligation that did not exist on March 31, 2019, shall not have any retroactive effect prior to April 1, 2019.
(3) If the amendments to section 6203 made by Statutes 2019, chapter 5, section 3 are held in a final decision of a court of competent jurisdiction to violate the substantial nexus standard of the Commerce Clause of the United States Constitution, then on the date of that final decision, subdivision (c)(2) and (3) of this regulation shall become operative and subdivision (b)(4) of this regulation and any provisions of this regulation implementing, interpreting, or making specific subdivision (b)(4) shall become inoperative, notwithstanding the operative dates set forth therein.

Cal. Code Regs. Tit. 18, § 1684

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6203, 6204, 6226 and 7051.3, Revenue and Taxation Code; and Section 513(d)(3)(A), Internal Revenue Code (26 USC).

1. Amendment filed 7-27-2012; operative on the same date as Revenue and Taxation Code section 6203 as re-enacted by Assembly Bill No. 155 ( Stats. 2011, ch. 313 ): either 9-15-2012, if a federal law authorizing states to require a seller to collect taxes on sales of goods to in-state purchasers without regard to the location of a seller is not enacted on or before 7-31-2012, or 1-1-2013, if a federal law is enacted on or before 7-31-2012 and the state does not, on or before 9-14-2012, elect to implement that law (Register 2012, No. 30).
2. The amendment filed 7-27-2012 is operative 9-15-2012 based on certification provided on 8-15-2012 by the Director of the Department of Finance, as required by Assembly Bill No. 155 ( Stats. 2011, ch. 313 ), that no federal law authorizing states to require a seller to collect taxes on sales of goods to in-state purchasers without regard to the location of a seller was enacted by the 7-31-2012 deadline (Register 2012, No. 34).
3. Change without regulatory effect amending subsection (i) filed 9-29-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 40).
4. Amendment filed 3-30-2020; operative 3/30/2020. Submitted to OAL for filing and printing only (Register 2020, No. 14).