7: Franchise Tax Board - Reporting Sales Tax
If you are doing business in California, you are subject to our tax laws.
https://www.ftb.ca.gov/help/contact/office-locations.html Links to an external site.
We consider you to be “doing business” if you meet any of the following:
- Engage in any transaction for the purpose of financial gain within California
- Are organized or commercially domiciled in California
- Your California sales, property or payroll exceed the following amounts:
| Year | CA sales exceed (either the threshold amount or 25% of total sales) | CA real and tangible personal property exceed (either the threshold amount or 25% of total property) | CA payroll compensation exceeds (either the threshold amount or 25% of total payroll) |
|---|---|---|---|
| 2021 | $637,252 | $63,726 | $63,726 |
For more information about doing business in California, visit https://www.ftb.ca.gov/file/business/help-with-doing-business-in-california.html Links to an external site.