Understanding our Sales Tax Collection Criteria
According to The State of California Board of Equalization (BOE), The current combined statewide base sales tax rate of 7.5% encompasses the State, County & Local tax. There are 4 jurisdictions in which Consolidated Fabricators has a presence in, and is engaged in business activities within the State.
Those four jurisdictions are the counties of Los Angeles, Sacramento, San Bernardino and San Diego. According to the BOE if we have an internet transaction we must collect District taxes specific to those jurisdictions for shipments we make that are received into one of those jurisdictions.
Additionally, if a City located within one of these District areas has its own District tax rate, then that tax rate will apply. Therefore, if there is a transaction between us that falls into one of these requirements by the BOE, then we must collect the State base tax rate of 7.5% plus any applicable District tax rate.
If you receive product in a jurisdiction where there are additional taxes and we have no business presence, then we are required to only collect the statewide base tax rate and not any additional District taxes.