California Apartment Association

Use Taxes – If we don’t purchase from out of state, do we still need to register every single entity that we manage?

You will need to register for each entity that received a notice from the BOE and/or has gross receipts greater than $100,000. If you didn’t purchase from out-of-state, then your use tax liability should be $0. You should file returns, even if there is $0 use tax to report.