- California 501(c)(3) nonprofit organizations may or may not need to charge sales tax for online courses
- If no tangible personal property is transferred, the service charge is not taxable
- If there is a transfer of tangible personal property incidental to the service, use tax is due on the purchase price of the materials
- Tax tips are a source of basic information and not a substitute for applicable laws or regulations
- For tax questions about your business, contact the California Department of Tax and Fee Administration
Source: cdtfa.ca.gov
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.