California Use Tax Basics (Publication 110)
Additional Information

Customer Service Center

Additional information and all CDTFA forms, publications, and regulations are available from our website or by calling our Customer Service Center at 1-800-400-7115 (TTY:711).

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 relating to a particular set of circumstances, or when there are apparent rights violations.

Guides

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

Publications

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

Regulations

• 1567 Banks and Insurance Companies
• 1661 Leases of Mobile Transportation Equipment
• 1684 Collection of Use Tax by Retailers
• 1685 Payment of Tax by Purchasers
• 1686 Receipts for Tax Paid to Retailers
• 1823 Application of Transactions (Sales) Tax and Use Tax
• 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 on this guide, provides additional registration and local tax information for online retailers.