I recently learned about SB-122 (https://cdtfa.ca.gov/industry/retailers-and-purchasers-of-digital-products) and was wondering if others are familiar with this legislation and what people are doing in preparation.

It seems that the legislation applies to not only California businesses, but potentially also to businesses that sell "digital products" to companies in California. The definition of "digital products" appears to be rather arbitrary as it includes software as a service (SaaS), but specifically excludes digital books and video games.

My company offers geocoding services and map tiles, and I'm wondering if starting next year, I will need to start charging sales and use tax on all customers with a California billing address.