"Does this affect me?" checker
The answers reflect CDTFA's published summary (L-1036). Results are a starting point, not a determination.
1. What do you sell (or buy)?
2. Do any of these apply to the sale?
3. Do you have California customers?
4. Where is your business?
5. Are you already registered with CDTFA (seller's permit or use tax registration)?
6. Does any single customer buy more than $5 million a year of your electronically delivered or remotely accessed products (this year or last)?
General information, not tax advice. This site summarizes public CDTFA guidance on Senate Bill 122 (Stats. 2026, ch. 23). It is not legal or tax advice, and it does not replace the law or CDTFA regulations. For your specific situation, consult a CPA or tax attorney, and consider asking CDTFA for written advice. Written advice can protect you, but phone advice cannot.