California Sales Tax for Interior Designers - Purchases from out-of-state Vendors

You generally owe use tax when you purchase merchandise from an out-of-state vendor and use, store, give away, or consume the merchandise in this state.


If the vendor does not collect the tax on your purchase you must pay the tax directly to CDTFA.

Some out-of-state retailers are authorized to collect and pay California use tax.

If such a retailer charges you California tax, you should obtain a receipt from them.

It must describe the item and show the purchase amount; the tax amount; the vendor’s name, address, and California seller’s permit number (or use tax registration number); and your name and address.

You should also check the tax rate applied to your purchase.

While out-of-state vendors often apply tax at the statewide rate, you are liable for the use tax at the full rate in effect at the California location where you use or you store the item.

If the vendor charged you tax at a lower rate than the rate in effect for your location, you owe the remaining use tax.


Source: California Department of Tax & Fee Administration (CDTFA)

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