Emergency regs on software tax coming soon, CDTFA says

Curved modern skyscraper glass facade blue skyCurved modern skyscraper glass facade blue sky

Emergency regs on software tax coming soon, CDTFA says

July 23, 2026

United States
United States
United States
Tax Notes Today - State (subscription required) 

In this Tax Notes State article, Partner Tim Gustafson discusses California's implementation of new sales and use tax rules for prewritten software and SaaS, noting that taxpayers would benefit from greater clarity regarding the waiver process tied to the legislation's purchaser use tax provisions.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Services

Client Tools

Key contacts

timgustafson@eversheds-sutherland.com

Timothy A. Gustafson

Partner

Sacramento , United States

Latest Insights

Latest News

Latest Events

  • virtual | September 29, 2026
  • in-person | October 08, 2026
  • virtual | October 08, 2026
  • virtual | October 14, 2026
atrium interior architecture curved levels modern office building design

legal updates

September 23, 2026

Commercially Connected shorts - 23 September 2026

Modern office building glass facade exterior

legal updates

September 16, 2026

Commercially Connected shorts - 16 September 2026

Modern city high‑rise buildings glass exterior

legal updates

September 15, 2026

CMA places public procurement at the centre of its growth agenda

nature

legal updates

September 14, 2026

Global Sustainability & ESG Insights - August 2026

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website.