Publication 110, California Use Tax Basics
Additional Information

For additional information or assistance, please take advantage of the resources listed below.

Customer Service Center

1-800-400-7115 (TTY:711)

Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. In addition to English, assistance is available in other languages.

Offices

Please visit Office Locations & Addresses for a complete listing of our office locations.

You can find additional law and policy-related information that will help you understand how the law applies to your business, within the Business Taxes Law Guide and Guidelines/Manuals — Sales & Use Tax and Special Taxes and Fees.

You can also verify seller’s permit numbers (visit Verify a Permit, License, or Account).

Multilingual versions of publications are available (visit Forms & Publications).

Another good resource—especially for starting businesses—is the California Tax Service Center.

Tax Information Bulletin

The quarterly Tax Information Bulletin (TIB) includes articles on the application of law to specific types of transactions, announcements about new and revised publications, and other articles of interest. Sign up for our CDTFA Updates email list and receive notification when the latest issue of the TIB has been posted.

Free Classes and Seminars

We offer free online basic sales and use tax classes, including a tutorial on how to file your tax returns. Some classes are offered in multiple languages.

Written Tax Advice

For your protection, it is best to get tax advice in writing. You may be relieved of tax, penalty, or interest charges that are due on a transaction if we determine that we gave you incorrect written advice regarding the transaction and that you reasonably relied on that advice in failing to pay the proper amount of tax. For this relief to apply, a request for advice must be in writing, identify the taxpayer to whom the advice applies, and fully describe the facts and circumstances of the transaction.

For written advice on general tax and fee information, please visit our General, Non-Confidential Tax Questions Form to email your request.

You may also send your request in a letter. For general sales and use tax information, including the California Lumber Products Assessment or Prepaid Mobile Telephony Services (MTS) Surcharge, send your request to:

Audit and Information Section, MIC:44
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0044

For written advice on all other special tax and fee programs, send your request to:

Program, Policy, and Implementation Unit MIC:31
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0031

Taxpayers’ Rights Advocate

If you would like to know more about your rights as a taxpayer or if you have not been able to resolve a problem through normal channels (for example, by speaking to a supervisor), visit publication 70, Understanding Your Rights as a California Taxpayer, or contact the Taxpayers’ Rights Advocate Office for help at 1-888-324-2798. Their fax number is 1-916-323-3319.

If you prefer, you can write to:

Taxpayers’ Rights Advocate, MIC:70
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0070

Guides

• Storage and Use Exclusion
• Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

Publications

• Publication 44, District Taxes (Sales and Use Taxes)
• Publication 46, Leasing Tangible Personal Property
• Publication 52, Vehicles and Vessels: Use Tax
• Publication 61, Sales and Use Taxes: Tax Expenditures
• Publication 79, Documented Vessels and California Tax
• Publication 79A, Aircraft and California Tax
• Publication 105, District Taxes and Sales Delivered in California
• Publication 123, California Businesses: How to Identify and Report California Use Tax Due
• Publication 126, Mandatory Use Tax Registration for Service Enterprises

Regulations

• Regulation 1567, Banks and Insurance Companies
• Regulation 1661, Leases of Mobile Transportation Equipment
• Regulation 1684, Collection of Use Tax by Retailers
• Regulation 1685, Payment of Tax by Purchasers
• Regulation 1686, Receipts for Tax Paid to Retailers
• Regulation 1823, Application of Transactions (Sales) Tax and Use Tax
• Regulation 1827, Collection of Use Tax by Retailers (district taxes)

Other Helpful Resources

• 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.
• Use Tax – What You Should Know – Helpful information and videos about use tax.
• 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 Field Offices – A comprehensive listing of all CDTFA field 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.
• Contact Us – A listing of CDTFA contacts for your questions and concerns.
• Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.
  Please note: The tab, Online Retailers: Registration and Local Tax, located in this guide, provides additional registration and local tax information for online retailers.

Revision June 2025