CA SCA20

Amends the California Constitution to change how local sales tax revenues from online retail sales are distributed, effective January 1, 2020.

Establishes that online sales of tangible personal property by qualified retailers are consummated at the delivery point (purchaser's address or designated delivery location) rather than at the retailer's place of business.

Defines "qualified retailer" as a retailer with cumulative gross receipts exceeding $100,000 from online sales to California purchasers in the preceding 12 months.

Defines "transacted online" as sales completed through a website or web-based application initiated by the purchaser, not at the retailer's location, with delivery to the purchaser's designated address.

Allows cities, counties, or city and counties to continue entering into contracts to apportion revenues derived from local sales and use taxes.