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Alert from California Department of Tax and Fee Administration

ALERT

If you have been affected by a California disaster, please refer to our State of Emergency Tax Relief page for a list of declared disasters and instructions on how to apply for relief.

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California Department of Tax and Fee Administration

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Consignment Sales (Publication 114)
Additional Information

Consignment Sales
Resale Certificates
Broker Sales
Placing Items on Consignment
Additional Information

Regulations

1569 Consignees and Lienors of Tangible Personal Property for Sale
1595 Occasional Sales—Sale of a Business—Business Reorganization
1668 Sales for Resale

Publications

103 Sales for Resale
107 Do You Need a California Seller’s Permit?

Tax Guides

Tax Guide for Vehicles, Vessels, & Aircraft

Revision July 2024

Leadership

Gavin Newsom
Governor
Nick Maduros
Secretary, Government Operations Agency
Trista Gonzalez
Director, CDTFA

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© California Department of Tax and Fee Administration

Website Accessibility Certification

We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors.

Agency

California Department of Tax and Fee Administration

Certification date

June 5, 2025

Accessibility Technology Inquiry

The undersigned certify that, as of June 5, 2025, the website of the California Department of Tax and Fee Administration is designed, developed, and maintained to be accessible. This denotes compliance with the following:

California Government Code Sections 7405, 11135, and 11546.1
Web Content Accessibility Guidelines 2.1 published by the Web Accessibility Initiative of the World Wide Web Consortium
At a minimum Level AA success criteria

Trista Gonzalez Signature

June 25, 2025
Trista Gonzalez
Director

Scott Capulong Signature

June 6, 2025
Scott Capulong
Chief Information Officer