Readiness checklist

Now through November 2026

• ☐ Inventory your products: digital product, excluded, or exempt?
• ☐ Estimate your California customer revenue.
• ☐ Decide whether you're "engaged in business" in California (§6203), with a CPA.
• ☐ Check your billing system's ability to apply rates by customer address.

December 2026

• ☐ Register with CDTFA if required (Online Services).
• ☐ Update invoices and terms, collect exemption documentation, and plan for subscriptions renewing across Jan 1.
• ☐ Large customers: identify any buyer above $5M a year (buyer-shift rule).

January 1, 2027 and after

• ☐ Begin collecting and reporting.
• ☐ File returns on the schedule CDTFA assigns.
• ☐ Watch CDTFA interested-parties meetings and regulations. To join the list: PPDD-BTC.InformationRequests@cdtfa.ca.gov (per L-1036).