RE: Calif. small business and state tax question

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You will want to check with a professional tax advisor or someone attached to your local government.  I've heard about a million different versions of tax codes so it can be a bit hard to decipher truth from fiction.

Most states, at a minimum, require you to charge sales tax on any item delivered within the same state as the business.  I have heard, but I have not confirmed, that California sales tax rates vary depending on the county or city you are shipping the goods to.

Here in Nebraska, I am required to remit sales tax payments and charge the local tax rate for my city, which is higher than the rest of the state.