United States — Ca sb122 digital products
This page records one dated change. For the rules in United States as they stand today, see the United States guide →
- Jurisdiction
- 🇺🇸 United States
- Tax
- Sales Tax
- Change type
- Digital services
- Status
- Enacted
- Impact
- Plan ahead
- Effective
- 1 January 2027
- Instrument
- US-CA-SB122-2026
- Systems
- Tax engine, E-commerce, Invoicing, ERP
- Verified
- Fetched from official source · high confidence
SaaS and digital-product sellers into California should model the 1 January 2027 operative date, review remote-access contracts, and prepare tax-engine product mapping for the new "digital product" definition.
Tax engineE-commerceInvoicingERP
California SB 122 (Committee on Budget and Fiscal Review), signed on 29 June 2026, amends the Revenue and Taxation Code to bring "digital products" into the sales and use tax base, defining the term to include prewritten computer software transferred on tangible storage media, transferred electronically, or accessed remotely, and adding a new section 6016.2 defining "accessed remotely" as access by digital code, password or other means to prewritten software residing on the seller's system. The amendments become operative on 1 January 2027.