california-sales-taxBuilt by Michael Cutajar and the OpenAccountants team California sales and use tax for 2026: the statewide base rate and its parts, district taxes, seller permits, the economic nexus test with related-person and marketplace sales, marketplace facilitators, food, software and SaaS, CDTFA-230 resale certificates, use tax (including Form 540 line 91), filing, prepayments, penalties and interest.