We distribute to all of California. When our clients don't have a resell number, what tax rate do we charge them? By their city sales tax rate? Or by our city sales tax rate? Or just California's base sales tax rate? BOE tells me to just charge by our county rate, then I called, and someone else said. show more We distribute to all of California. When our clients don't have a resell number, what tax rate do we charge them? By their city sales tax rate? Or by our city sales tax rate? Or just California's base sales tax rate?
Sales & Use Tax
Retailers engaged in business in California must register with the BOE and pay the state's sales tax, which applies to all retail sales of goods and merchandise except those sales specifically exempted by law. 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.
The sales and use tax rate in a specific California location has three parts: the state tax rate, the local tax rate, and any district tax rate that may be in effect.
State sales and use taxes provide revenue to the state's General Fund, to cities and counties through specific state fund allocations, and to other local jurisdictions.
Sales & Use Tax in California
The Sales and Use Tax Department is responsible for administering California's state, local, and district sales and use tax programs, which provide more than 80 percent of Board-collected revenues.
I Need To
Obtain a Seller's Permit