California's sales tax expansion: What businesses need to know

California has enacted one of its most significant sales tax changes in decades, expanding the state's sales tax base to include electronically delivered and remotely accessed software. In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove and Chelsea Marmor are joined by Partners Michele Borens and Charlie Kearns, both of whom bring extensive state tax legislative experience and insight into the policymaking process, to discuss Senate Bill 122 and its far-reaching implications for taxpayers. They examine California's historical treatment of software and digital products, the budget pressures that helped drive the legislation, and the unusually rapid legislative process that led to the bill's enactment. The conversation also explores the law's unique structure, key definitions and exclusions, multiple points of use provisions, and the significant compliance challenges businesses may face before the law takes effect. Plus, the group weighs in on whether swimming is overrated or underrated, both as a sport and a summertime activity. For questions or comments, email [SALTonline@eversheds-sutherland.com](mailto:SALTonline@eversheds-sutherland.com). Subscribe to receive regular updates hosted on the SALT Shaker blog.