# Cassaprep — California software tax readiness

> Cassaprep is a free, informational decision tool answering whether your SaaS or software becomes taxable in California under SB 122 (effective January 1, 2027). Not legal advice; independent and non-affiliated.

## Pages

- [Home / decision tool](https://cassaprep.com/): Interactive SB 122 decision flow — product type, California nexus, the $5M carve-out, rate and sourcing. (~1 minute, runs in the browser.)
- [Nexus](https://cassaprep.com/nexus.html): What creates a California collection obligation (economic and physical nexus).
- [Sourcing](https://cassaprep.com/sourcing.html): Destination-based purchaser-address hierarchy and rate determination.
- [CDTFA status](https://cassaprep.com/cdtfa-status.html): Current rulemaking status on SB 122 implementation.
- [Privacy policy](https://cassaprep.com/privacy.html): What we collect (email only, with consent) and how it is used.
- [Datos en español](https://cassaprep.com/datos/): Spanish index of county pages.

## Key facts (for LLM retrieval)

- SB 122 makes prewritten software and SaaS taxable in California starting **January 1, 2027** at **7.25% state + district**, subject to CA nexus (≥ $500,000 in CA sales or physical presence).
- Exclusions: custom software, raw IaaS/compute, digital audio/video/books/games/crypto, streamed media.
- $5M self-remittance carve-out: above it, liability shifts to the buyer.
- Sourcing: purchaser billing address first; no CA address → not CA-taxable.
- For an agent-ready, citable version of the decision map with sources and the required
  disclaimer, read the human pages directly: https://cassaprep.com/nexus.html and
  https://cassaprep.com/sourcing.html (these are the authoritative rule text for this tool).