Resources for Florists
Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:
Top Resources
- Publication 44, District Taxes (Sales and Use Taxes)
- Publication 100, Shipping and Delivery Charges
- Publication 101, Sales Delivered Outside California
- Publication 103, Sales for Resale
- Publication 104, Sales to Residents of Other Countries
- Publication 106, Combination Packages and Gift-Wrapping
- Publication 108, Labor Charges
- Publication 109, Internet Sales
- Publication 111, Operators of Swap Meets, Flea Markets, or Special Events
- Publication 115, Tips, Gratuities, and Service Charges
Related Law Sections
- Revenue and Taxation Code section 6077, Retail Florists
- Revenue and Taxation Code section 6203, Collection by Retailer
Related Regulations
- Regulation 1571, Florists
- Regulation 1628, Transportation Charges
- Regulation 1670, Gifts, Marketing Aids, Premiums and Prizes
- Regulation 1827, Collection of Use Tax by Retailers
Forms
- CDTFA-230, General Resale Certificate
- CDTFA-410-D, Swap Meets, Flea Markets, or Special Events Certification
Other Helpful Resources
- CDTFA Online Services – Learn about the online services CDTFA offers, including online registration for seller's permits and other accounts.
- CDTFA Offices – Contact us using this comprehensive listing of all CDTFA offices.
- City and County Tax Rates – You will find a listing of current and historical tax rates.
- Contact Us – This page shows the various ways you may reach us to resolve your questions and concerns.
- Find Your Tax Rate – You can look up the current sales and use tax rate for a specific address.
- Get It in Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- News Releases – CDTFA News Releases cover a broad range of topics, including updates to tax laws and to resources for taxpayers.
- Special Notices – Special Notices offer taxpayers guidance regarding law and policy changes, significant news and program updates, and other important information.
- Sign Up for CDTFA Updates – Sign up to receive a monthly email detailing important business information, including Special Notices, Tax Information Bulletins, and updates for local services.
- Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels (for example, by speaking to a supervisor), when they want information regarding procedures related to a particular set of circumstances, or when there are apparent rights violations.
- Verify a Permit, License, or Account – This page allows you to search for a permit, license, or account to verify a seller's permit, cigarette and tobacco products license, eWaste account, underground storage tank maintenance fee account, fuel supplier, and more.
- Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
- Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to property collect, report, and pay local and district taxes.