Which entity must retailers engaged in business in California register with to pay sales tax?

Retailers engaged in business in California are required to register with the California Department of Tax and Fee Administration (CDTFA) for the purpose of paying sales tax. The CDTFA is the state agency responsible for administering and collecting sales tax, among other taxes and fees. It manages tax regulations and provides guidance to businesses on how to comply with California tax laws.

By registering with the CDTFA, retailers can obtain the necessary permits to collect sales tax from consumers and fulfill their tax obligations. This registration process ensures that businesses are compliant with state laws and helps facilitate the proper collection and remittance of sales taxes, which are vital for funding state services and programs.

Other agencies mentioned, such as the California Board of Equalization and the California Franchise Tax Board, do not handle the registration for sales tax collection. The Board of Equalization existed prior to the formation of the CDTFA but its responsibilities have been transferred. The Franchise Tax Board focuses on income tax rather than sales tax, while the State Treasurer's Office manages state funds and investments, not sales tax registration. This context reinforces why registering with the CDTFA is essential for retailers operating in California.