The California State Board of Equalization (BOE) on Friday announced that a special notice clarifying the obligations of out-of-state retailers to register with the BOE, and to collect use tax on sales made to California residents, has been posted on the BOE Web site, www.boe.ca.gov.

In addition to posting the special notice, letters will be sent to potential out-of-state registrants along with a questionnaire that will help them determine whether they need to register with the BOE to collect and pay California use tax on their in-state sales.

Gov. Jerry Brown signed budget trailer bill ABx1 28 into law on June 28, 2011. The law requires large out-of-state retailers, who previously did not have to collect and pay use tax on sales to California customers, to register with the BOE and collect use tax. The new provisions of the law added by ABx1 28 were effective immediately upon signing.

The Special Notice can be found at www.boe.ca.gov/news/pdf/l284.pdf.