Industry & Tax and Fee Guides
The California Department of Tax and Fee Administration's (CDTFA) Industry & Tax and Fee Guides are a one-stop-shop for owners and operators looking for relevant information on key tax and fee issues.
Each Industry Guide covers the most common industry issues, and includes links to relevant resources, all in a convenient tab-based format.
Each Tax and Fee Guide provides information regarding certain tax or fee topics.
These guides are a source of basic information that complement the CDTFA's many online publications, and are not a substitute for any applicable laws and regulations.
If you have any suggestions for improving these guides, please email them to us.
- Agricultural Industry (español)
- Auto Repair Garages (español)
- Beer Brewers and Distributors
- Cannabis Businesses
- Construction Contractors (español)
- Distillers and Distributors of Distilled Spirits
- Destination Management Companies
- Elective Ultrasound Providers
- Gas Stations (español) (Tiếng Việt) (中文) (한국어)
- Grocery Stores
- Liquor Stores (español) (Tiếng Việt) (中文) (한국어)
- Mobile Phone Vendors
- Motor Vehicle Dealers
- Nonprofit Organizations
- Out of State Retailers
- Restaurants (español) (Tiếng Việt) (中文) (한국어)
- Winemakers and Distributors
Tax and Fee Guides
- Cigarette and Tobacco Products
- Film & Television
- Fulfillment Centers
- Gig Economy
- Green Technology
- Lead Acid Battery Fees
- Lumber Products
- Manufacturing and Research & Development Equipment Exemption
- Marketplace Facilitator Act
- Purchases of Log Homes
- Sellers of Prepaid Mobile Telephony Services (MTS) and Telecommunication Service Suppliers
- Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision
- Vehicles, Vessels & Aircraft
- Veteran's Tax Topic
More Industry Guides are coming soon!