The California Department of Tax and Fee Administration (CDTFA) revised its revised Publication 109, Internet Sales to add information relating to local sales taxes. Updated Publication 109 clarifies that online retailers are required to allocate sales among local jurisdictions, either directly or through a “countywide pool.” California generally imposes a 7.25% sales tax (with 1% being local and 0.25% being local transportation fund). How internet transactions are allocated depend on a several factors, detailed in the CDTFA’s guide on local and district taxes. These factors include whether the sales are fulfilled from California storage locations, whether the sales are fulfilled by a marketplace seller or facilitator, or if the sales are completed through a related person on the Internet.