California Sales Tax Attorneys

Confident sales tax compliance, audit defense, and back-tax resolution for California businesses and multi-state sellers

Sales tax is one of the most common sources of costly surprises for growing businesses—especially in California and for companies selling online across state lines. Samuel C. Bellicini provides practical, defensible sales tax guidance for business owners in Sausalito, Marin County, and throughout the Bay Area, with a focus on reducing exposure while keeping you compliant with state and local requirements. Whether you are launching an ecommerce brand, opening a new location, or receiving letters from a state revenue agency, we help you move from uncertainty to a clear plan.

Our approach is simple: identify your sales tax nexus and registration obligations, confirm product and service taxability, implement reliable collection and exemption processes, and ensure accurate filing and payment. If you are behind on returns or facing a sales tax audit, we step in quickly to control communications, prioritize risk, and negotiate workable solutions. To discuss your situation and next steps, contact Samuel C. Bellicini in Sausalito, CA 94965.

Do You Have to Collect Sales Tax in Other States?

Sales tax nexus is the legal connection that creates a duty to register, collect, and remit sales tax in a state. Traditionally, nexus was triggered by a physical presence such as an office, employees, inventory, or delivery vehicles. Today, most states also enforce economic nexus rules, meaning your revenue or transaction volume into that state can require collection even if you never set foot there.

For California businesses in Sausalito selling nationwide, nexus can arise from using third-party fulfillment, storing inventory in out-of-state warehouses, attending trade shows, or exceeding a state’s economic thresholds. We help you map where you have nexus, determine the correct start dates, and avoid over-collecting or under-collecting. If you suspect you may already have exposure in multiple states, the next step is a nexus review and a prioritized compliance plan—reach out to discuss a multi-state sales tax strategy.

Sales Tax Permit Registration: How to Register and How Long Approval Takes

Before you collect tax, you generally need a sales tax permit or similar registration in each state where you have nexus. In California, registration is typically handled through the California Department of Tax and Fee Administration (CDTFA). Other states have their own portals, processing times, and documentation requirements, and registration details must match your entity records, addresses, ownership information, and business activity descriptions.

Approval timelines vary. Some states issue permits quickly after online registration, while others take longer—especially if additional verification is required or if there are prior compliance issues. We assist with registrations, account setup, and ensuring the correct filing frequency is assigned so you do not miss due dates. If you want help aligning entity setup, payroll, and tax registrations, explore our business tax services and schedule a registration planning call.

Sales Tax vs. Use Tax: What’s the Difference and When Do You Owe Use Tax?

Sales tax is typically collected by the seller at the point of sale and remitted to the taxing authority. Use tax applies when sales tax was not charged but tax is still owed on taxable items used, stored, or consumed in a state. Use tax often comes up when a business buys equipment or supplies from an out-of-state vendor, makes online purchases where tax was not collected, or withdraws inventory for internal use.

In California, use tax compliance is a major audit focus because it is frequently underreported. We help you identify when use tax applies, set up procedures to track taxable purchases, and determine how to report use tax on returns or income tax filings as applicable. If you have concerns about prior periods, the next step is a targeted use tax exposure review and a plan to correct issues before an audit notice arrives.

Taxability and Exemptions: Which Products and Services Are Sales Tax Exempt in California?

Determining what is taxable is not always straightforward. California generally taxes sales of tangible personal property, while many services are not taxable unless they are part of a taxable sale. However, there are important exceptions, special rules for bundled transactions, and industry-specific issues that can change the result. Product taxability can also differ widely across states, which becomes critical for ecommerce sellers and multi-state operators.

Common exemption areas may include certain resale transactions, manufacturing components, and specific categories with partial exemptions or exclusions, depending on facts and documentation. The key is not just identifying exemptions but documenting them correctly with valid resale certificates or exemption certificates and maintaining a defensible audit trail. We can review your catalog, invoices, and contracts to determine where exemptions apply and help you implement compliant certificate processes; for broader compliance planning, consider our tax compliance support.

Calculating Sales Tax with Multiple Local Rates and Online Marketplace Rules

California and many other states apply layered tax rates that can include state, county, city, and district taxes, creating complexity when multiple local tax rates apply. Proper calculation depends on the sourcing rules used by the state—some jurisdictions apply origin-based rules, while others apply destination-based rules, and special district taxes may turn on precise delivery addresses. Errors often occur when businesses use outdated rate tables, misunderstand shipping taxability, or fail to apply the correct rate to the correct jurisdiction.

Online sales add another layer through marketplace facilitator laws. In many states, large marketplaces may be required to collect and remit tax on behalf of third-party sellers, but sellers may still have registration, filing, or reporting obligations depending on the state and their sales channels. We help you reconcile direct website sales versus marketplace sales, confirm who is responsible for collection, and align your tax engine or point-of-sale settings with the correct sourcing and product taxability rules. If you need a practical implementation roadmap for Shopify, Amazon, Etsy, or multi-channel sales, contact us to set up a sales tax systems review.

Records, Returns, Audits, and Resolving Back Sales Tax (Payment Plans Available)

Strong recordkeeping is the foundation of accurate filings and the best defense in a sales tax audit. You should maintain organized documentation that supports gross sales, taxable versus nontaxable sales, deductions, and exemption claims, including invoices, shipping records, point-of-sale reports, marketplace statements, and exemption certificates. For use tax, keep purchase invoices, vendor documentation, and proof of tax paid to other jurisdictions where credits may apply. We help businesses in Sausalito and across California establish practical retention and reconciliation processes that match how auditors test returns.

Filing a sales tax return typically involves reporting gross receipts, taxable sales, tax collected, deductions, and any use tax due for the period. Due dates vary by state and may be monthly, quarterly, or annual, and late filing can trigger penalties, interest, and escalating collection actions. If you have received notices or missed deadlines, we can help you catch up, correct errors, and reduce exposure by addressing issues before they compound; for related representation needs, see our tax audit representation services.

Sales tax audits commonly begin with a notice requesting records for a specific period and may expand if issues are found. Auditors often test exemption certificates, review cash versus accrual reporting, scrutinize shipping and handling, and look for unreported use tax on purchases. How you respond matters—missing documents or inconsistent explanations can increase assessments and extend the audit. We assist with audit readiness, manage communications with the agency, present supporting documentation, and challenge unsupported assumptions so the audit stays focused and fair.

If you have unfiled sales tax returns or unpaid balances, the priority is to stop the problem from growing and to prevent enforced collection actions such as levies or liens. We help you prepare and file past-due returns, evaluate whether voluntary disclosure options are available, and negotiate a sales tax payment plan when full payment is not immediately possible. The goal is a realistic resolution that keeps your business operating while bringing you back into compliance; for full-service resolution support, visit our tax debt relief page.

Schedule a Sales Tax Consultation with Samuel C. Bellicini in Sausalito

If you need help with sales tax nexus, registration, exemptions, rate calculation, online sales compliance, returns, audits, or back sales tax resolution, Samuel C. Bellicini provides experienced guidance for businesses in Sausalito and throughout the Bay Area. We will identify your obligations, reduce avoidable risk, and create a clear action plan you can execute with confidence.

Call or message today to schedule a sales tax consultation and get practical next steps for your business—whether you are getting compliant for the first time or responding to a notice.