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Everything on this site, including the checker, is general information summarizing public CDTFA guidance on SB 122. It is not tax, legal, or accounting advice. Using it does not create a client relationship. The law and CDTFA's interpretation may change, and your facts matter. Before acting, consult a CPA or tax attorney, and consider requesting written advice from CDTFA. We are not affiliated with CDTFA or any government agency. We make no warranty about accuracy or completeness and are not liable for decisions made in reliance on this site.

General information, not tax advice. This site summarizes public CDTFA guidance on Senate Bill 122 (Stats. 2026, ch. 23). It is not legal or tax advice, and it does not replace the law or CDTFA regulations. For your specific situation, consult a CPA or tax attorney, and consider asking CDTFA for written advice. Written advice can protect you, but phone advice cannot.