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:
Webinar
Laws and Regulations
- Regulation 1525.4, Manufacturing and Research & Development Equipment
- Revenue and Taxation Code section 6377.1, Manufacturing and Research & Development Equipment
- Regulation 1521, Construction Contractors
NAICS — North American Industry Classification System
The Census Bureau is the official US Government Authority who manages the NAICS Coding System. Go to their 2012 NAICS search tool to determine your NAICS code.
Partial Exemption Certificates
- CDTFA-230-M Partial Exemption Certificate for Manufacturing, Research and Development Equipment
- CDTFA-230-MC Construction Contracts — Partial Exemption Certificate for Manufacturing, Research and Development Equipment
Publications
- Publication 541, Manufacturing and Research & Development Exemption
- Publication 9, Construction and Building Contractors
Notices
Additional Sources
Other Helpful Resources
- Contact Us — A listing of CDTFA contacts for your questions and concerns.
- Sign Up for CDTFA Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
- Videos and How-To Guides — These resources will help you avoid common mistakes, file your tax returns online, and more.
- City and County Tax Rates — A listing of current and historical tax rates.
- Special Notices — CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
- CDTFA Online Services — Learn about the online services CDTFA offers.
- Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, Ewaste account, or Underground Storage Tank Maintenance Fee Account.
- CDTFA Offices — A comprehensive listing of all CDTFA offices and contact information.
- Get It In Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Taxpayers' Rights Advocate (TRA) — The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
- Internal Revenue Service (IRS) Guide for Credit for Increasing Research Activities — An IRS guide that provides insight to claims for credit for increasing research activities.
- U.S. Energy Information Administration (USEIA) — statistical and other information developed by the USEIA, an agency within the U.S. Department of Energy