For an end consumer, delivering within CA, tax will be charged at 7.25%
For an end consumer, delivering outside of CA, there is no tax

If a user (wholesale/reseller customer) has a CA reseller certificate, they are not required to pay tax
For a wholesale/reseller customer (no CA tax cert), delivering outside of CA, they are not required to pay tax
For a wholesale/reseller customer (no CA tax cert), delivering within CA (either drop ship or to store), tax will be charged at 8%

There is one special exception to the above, which is Overstock.com, who are not currently charged tax and Picnic Time pays the tax on their sales. It is understood this does not need to be implemented on the site as they would be highly unlikely to use the site to place their orders.