Does California require sales tax on online purchases?
Emma Jordan
Published Apr 02, 2026
In general, a business must pay California use tax on purchases from a retailer outside California (for example, by telephone, over the Internet, by mail, or in person) if both of the following apply: The seller does not collect California sales or use tax.
California’s governor has signed a law requiring companies like Amazon and eBay to collect sales taxes on behalf of some out-of-state sellers. The law comes after the Supreme Court ruled last year expanded the reach of states to collect online sales taxes.
What transactions are generally subject to the sales tax in California?
What transactions are generally subject to sales tax in California? California requires that a sales tax be collected on all personal property that is being sold to the end consumer for “storage, use, or consumprion” within the state of California. Most leases are considered “continuing sales” by California, and are thus also subject to sales tax.
Do you have to pay use tax in California?
The use tax generally applies to the storage, use, or other consumption in California of goods purchased from retailers in transactions not subject to the sales tax. Use tax may also apply to purchases shipped to a California consumer from another state, including purchases made by mail order, telephone, or Internet.
Is there a sales tax website in California?
SalesTaxHandbook is an independent website, and we rely on ad revenue to keep our site running and our information free. California: Tax Rates Calculator Exemption Certificates Getting A Sales Tax Permit Filing Your Sales Tax Return Sales Tax Return Filing Schedule What Defines Sales Tax Nexus? Appealing Sales Tax Audits What Sales Are Taxable?
How to fill out a tax return questionnaire?
Tax Return Questionnaire – 2019 Tax Year – Page 2 of 18 3. If a dependent filed a return for 2019. Provide a copy of the return. 4. If you had compliant health insurance through an employer plan, private policy or with a government plan and provide Form 1095-B, 1095-C or other proof of insurance document. 5.
