To our dropshippers: please keep in mind that even if you are not a California resident but your customer lives in California, you are still liable for California sales tax, as stated in the link provided: I make drop shipments on behalf of out-of-state retailers. Am I liable for sales tax? . Please read the information provided in the link to understand how California sales tax works.
Direct link to Form BOE-230 below:
California Resale Certificate