Use tax: registration: qualified purchaser.

Existing sales and use tax law requires a qualified purchaser to register with the California Department of Tax and Fee Administration to facilitate the collection of the use tax. Existing law defines "qualified purchaser" for this purpose to include a person that satisfies specified conditions, including that the person receives at least $100,000 in gross receipts from business operations per calendar year. This bill would, until January 1, 2029, amend the definition of qualified purchaser by removing the condition that the person receives at least $100,000 in gross receipts per calendar year, and would add as a condition that the person makes more than $10,000 in purchases subject to the use tax per calendar year if the use tax imposed on those purchases has not otherwise been paid to a retailer, as provided. The bill would also make nonsubstantive changes to these provisions.