CA California nexus threshold
California nexus threshold: $500,000 in sales only
Included transactions:
Total combined sales of tangible personal property delivered into the state by the retailer and all persons related to the retailer
Nontaxable sales (i.e., sales for resale)
Excluded transactions:
Exempt services
Services
Effective date:
April 1, 2019
Evaluation period:
Current or previous calendar year