Beginning September 15, 2012, a new law takes effect that expands the types of out-of-state
retailers required to register with the California State Board
of Equalization (BOE) and requires them to begin collecting and
remitting use tax on sales of tangible personal property to California
consumers. The law applies to out-of-state retailers that have substantial
nexus with California consumers. This includes any out-of-state retailer that
has sold more than $1 million to California consumers in the past
year and has had more than $10,000 in sales referred by an affiliate
operating in California.
