Who pays sales tax when dropshipping?

Who pays sales tax when dropshipping? Generally, the first retailer engaged in business in California in the series of drop shipment transactions is liable for the sales tax. The first retailer is the in-state retailer that received the order from the out-of-state retailer.

Generally, the first retailer engaged in business in California in the series of drop shipment transactions is liable for the sales tax. The first retailer is the in-state retailer that received the order from the out-of-state retailer.