California CDTFA Updates Voluntary Disclosure Program

The California Department of Tax and Fee Administration (CDTFA) published a document updating information on its in-state and out-of-state Voluntary Disclosure. The in-state program allows California purchasers to report use tax on purchases from out-of-state retailers, while the Out-of-State program enables out-of-state businesses to report use tax on sales to California consumers. Both programs limit the lookback period to 3 years, allow penalty waivers, and let applicants get an anonymous opinion on eligibility beforehand. [Cal. Dep’t of Tax & Fee Admin., Publ’n 178, 08/01/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.