California Sales Tax for Interior Designers - Purchases over the Internet

Except for the purchase of electronically transmitted products such as software or digital graphics, tax applies to your Internet purchases in the same way it does to your purchases from brick-and-mortar stores or mail-order dealers.


You owe use tax when:

You purchase goods over the Internet from an out-of-state retailer,
The seller does not collect an amount for California sales or use tax from you, and

The merchandise was delivered for your own use in California.

You must pay the use tax on the purchase with your next regularly filed sales and use tax return.


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

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