California Governor Jerry Brown signs sales tax nexus law repeal


On September 23, 2011, California Governor Jerry Brown signed legislation (A.B. 155) repealing recently-enacted sales tax nexus expansion provisions, retroactive to June 28. However, if federal legislation that would grant states the authority to require remote sellers to collect and remit sales and use taxes is not enacted on or before July 31, 2012, then these nexus provisions would spring back to life and be effective September 15, 2012.

Return to Tax research and insights
State and Local Tax