California Sales and Use Tax Law

California Sales and Use Tax is a tax imposed on the purchase of tangible goods, collected by the seller at the point of sale and remitted to the state. If you buy goods from out of state for use within California, you may owe a use tax directly to the state. The tax rate varies depending on the location and type of item, generally combining state and local taxes. Businesses are responsible for collecting and reporting these taxes, and buyers must pay use tax if sales tax isn’t initially charged. The goal is to ensure fairness and fund public services.