CDTFA-38 (FRONT) REV. 8 (1-24)                                                                                                            STATE OF CALIFORNIA
APPLICATION FOR OUT-OF-STATE                                                           CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
VOLUNTARY DISCLOSURE
Although your retail business is located outside of California, you may be required to collect and report California use tax when you make 
sales of tangible personal property that is used, stored, or otherwise consumed in this state. You are required to collect and pay the use 
tax if you are “engaged in business” in California as defined in California Revenue and Taxation Code section 6203 (see reverse).
The California Department of Tax and Fee Administration (CDTFA) has established a voluntary disclosure use tax liability program for out-
of-state retailers who wish to acknowledge their liability for California use tax. By voluntarily registering with CDTFA under this program, 
you may be able to limit your liability for tax, penalties, and interest due for prior periods. Ordinarily, if you did not file a return, CDTFA can 
send you a bill (“deficiency determination”) for the amounts owed as late as eight years after the quarterly period in which the sales were 
made.  Pursuant to  Revenue and Taxation Code section 6487.05, if you qualify for the voluntary disclosure program, the billing period 
may be limited to three years. In addition, you may be relieved of applicable penalties (see below).
Please complete this form if you wish to apply for the voluntary disclosure program. By completing and signing this form, you are 
representing that:
•  The retailer is located outside this state, and has not previously registered with CDTFA or the Board of Equalization (BOE).
•  The retailer is engaged in business in this state, as defined in Revenue and Taxation Code section 6203 (see reverse).
•  The retailer voluntarily registers with CDTFA.
•  The retailer has not been previously contacted by CDTFA, the BOE, or their agents regarding the provisions of Revenue and 
Taxation Code section 6203.
•  Failure by the retailer to register with CDTFA or the BOE, file returns and pay tax to CDTFA or the BOE was not due to negligence, 
intentional disregard of the law, fraud, or intent to evade the provisions of the California Revenue and Taxation Code.
                  For our privacy policy and notice, visit our webpage at www.cdtfa.ca.gov/privacy.htm, or go to  
www.cdtfa.ca.gov/formspubs/forms.htm and search for CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed.

                                                               CERTIFICATION
I certify (or declare), under penalty of perjury, under the laws of the State of California, that the foregoing is true and correct.
BUSINESS NAME                                                       SSN OR FEIN                                    ACCOUNT NUMBER (see note)

YOUR NAME                                                           TYPE OF BUSINESS

ADDRESS (street, city, state, zip code)

TELEPHONE NUMBER                       PERIOD OPERATED IN CALIFORNIA
                                       From (month, day, year)                                                  To (month, day, year) 
YOUR BUSINESS ACTIVITY IN CALIFORNIA
 Salesperson       Solicitor             Manufacturer’s Agent         Independent Contractor or Representative                         Installer   
 Trainer       Affiliate                 Economic Nexus   In-State Location              Warehouse, Fulfillment, or Distribution Center             Inventory 
  Installation of Tangible Personal Property              Rent or Lease Property         Deliver Merchandise by Non-Common Carrier                  Other 
DESCRIBE HOW YOU ARE ENGAGED IN BUSINESS IN CALIFORNIA (If more space is needed, please attatch separate sheet)

Request for Relief of Penalty: (If more space is needed, please attatch separate sheet)
CDTFA may grant relief from penalty charges, but not interest charges with this statement if it is determined that a person’s failure to 
file a timely return or payment was due to reasonable cause and circumstances beyond the person’s control. If you are relieved of the 
penalty charges, you must still pay the interest due on late return payments and prepayments. Your request for relief from penalty may 
not be processed until the tax has been paid in full (if more space is needed, please attach a separate sheet).
Under penalty of perjury, I request relief from penalty charges for the period(s)                                                                   because

I can attest to the fact that the person above meets the qualifications of Revenue and Taxation Code section 6487.05. I further attest 
that the person’s previous failure to register with CDTFA or the BOE, file returns, and pay tax to CDTFA or the BOE was not due to 
negligence, intentional disregard of the law, fraud, or intent to evade the provisions of the California Revenue and Taxation Code.
SIGNATURE                                    TITLE                                                                                    DATE

In addition to this application, please visit our website at www.cdtfa.ca.gov to complete the electronic registration and obtain your 
California Certificate of Registration-Use Tax Account. (Note: Please enter the account number on this form in the Account Number 
field.) This application should be mailed within thirty (30) days of registration to: California Department of Tax and Fee Administration, 
Out-of-State Office, 3321 Power Inn Road, Suite 130, Sacramento, CA 95826-3893, Telephone 1-916-227-6600, Fax 1-916-227-6641. 
You may not qualify for this program if your application is not submitted within the thirty (30) days. For more information, please see 
publication 178, Voluntary Disclosure Program, which can be accessed through the CDTFA website listed above.

CDTFA-38 (BACK) REV. 8 (1-24)

California Revenue and Taxation Code:
6203. Collection by retailer:
(a) Except as provided by Sections 6292 and 6293, every               personal property occurring at the convention and trade show 
retailer engaged in business in this state and making sales           activities and with respect to any sale of tangible personal 
of tangible personal property for storage, use, or other              property made pursuant to an order taken at or during those 
consumption in this state, not exempted under Chapter 3.5             convention and trade show activities.
(commencing with Section 6271) or Chapter 4 (commencing               (e) Any limitations created by this section upon the definition 
with Section 6351), shall, at the time of making the sales or, if     of “retailer engaged in business in this state” shall only apply 
the storage, use, or other consumption of the tangible personal       for purposes of tax liability under this code. Nothing in this 
property is not then taxable hereunder, at the time the storage,      section is intended to affect or limit, in any way, civil liability 
use, or other consumption becomes taxable, collect the tax            or jurisdiction under Section 410.10 of the Code of Civil 
from the purchaser and give to the purchaser a receipt therefor       Procedure.
in the manner and form prescribed by the department.
                                                                      (f) (1) The amendments made to this section by Chapter 5 of the 
(b) As respects leases constituting sales of tangible personal        Statutes of 2019 shall become operative on April 1, 2019.
property, the tax shall be collected from the lessee at the time 
amounts are paid by the lessee under the lease.                       (2) If the amendments made to this section by Chapter 5 of 
                                                                      the Statutes of 2019 are held in a final decision of a court 
(c)  “Retailer engaged in business in this state” as used in          of competent jurisdiction to violate the substantial nexus 
this section and Section 6202 means any retailer that has             standard of the commerce clause of the United States 
substantial nexus with this state for purposes of the commerce        Constitution, this section shall become inoperative and shall 
clause of the United States Constitution and any retailer upon        be repealed on the date of that final decision.
whom federal law permits this state to impose a use tax 
collection duty. “Retailer engaged in business in this state” 
specifically includes, but is not limited to, any of the following:
(1) Any retailer maintaining, occupying, or using, permanently 
or temporarily, directly or indirectly, or through a subsidiary, 
or agent, by whatever name called, an office, place of 
distribution, sales or sample room or place, warehouse or 
storage place, or other place of business.
(2) Any retailer having any representative, agent, salesperson, 
canvasser, independent contractor, or solicitor operating in 
this state under the authority of the retailer or its subsidiary 
for the purpose of selling, delivering, installing, assembling, or 
the taking of orders for any tangible personal property.
(3) As respects a lease, any retailer deriving rentals from a 
lease of tangible personal property situated in this state.
(4) (A) Any retailer that, in the preceding calendar year or the 
current calendar year, has total combined sales of tangible 
personal property for delivery in this state by the retailer and 
all persons related to the retailer that exceed five hundred 
thousand dollars ($500,000).
(B) For purposes of this section, a person is related to 
another person if both persons are related to each other 
pursuant to Section 267(b) of the Internal Revenue Code 
and the regulations thereunder.
(d) Except as provided in this subdivision, a retailer is not a 
“retailer engaged in business in this state” under paragraph (2) 
of subdivision (c) if that retailer’s sole physical presence in this 
state is to engage in convention and trade show activities as 
described in Section 513(d)(3)(A) of the Internal Revenue Code, 
and if the retailer, including any of the retailer’s representatives, 
agents, salespersons, canvassers, independent contractors, 
or solicitors, does not engage in those convention and trade 
show activities for more than 15 days, in whole or in part, in 
this state during any 12-month period and did not derive more 
than one hundred thousand dollars ($100,000) of net income 
from those activities in this state during the prior calendar year. 
Notwithstanding the preceding sentence, a retailer engaging 
in convention and trade show activities, as described in 
Section 513(d)(3)(A) of the Internal Revenue Code, is a “retailer 
engaged in business in this state,” and is liable for collection 
of the applicable use tax, with respect to any sale of tangible