In California, you will be required to file and remit sales tax either monthly (in special cases), quarterly, semiannually or annually. According to the California board of Equalization (BOE), sellers who make an average in taxable sales of $17,000 or more per month in California must make sales tax prepayments. California requires that any seller with a seller permit file a sales tax return on your due date even if you do not have any sales tax to report or pay.  Effective April 1, 2019, out-of-state retailers/foreigners make more than $100,000 in taxable annual sales or conduct more than 200 transactions annually, will be required to collect California use taxes on their sales into California.  The new rule also impacts in-state and out-of-state retailers’ obligations to collect and remit district use taxes adopted by California localities. Online sellers and out-of-state/foreign sellers are particularly affected by the new rule. Contact our professionals, letting us to make your sales and used tax easier.