California & Economic Nexus

Last Updated on July 19, 2021

California changed its economic nexus threshold through enacted legislation. Effective April 1, 2019, the legislation changes California’s economic nexus threshold from $100,000 to $500,000. The legislation amends the definition of “retailer engaged in business in this state” to include any retailer that, in the preceding or current calendar year, has total combined sales of tangible personal property for delivery in California by the retailer and all persons related to the retailer that exceed $500,000.

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