Skip to Main Content

Alert from California Department of Tax and Fee Administration

ALERT

Credit card services may experience short delays in service on Wednesday, October 29, from 7 p.m. to 11 p.m. Pacific time due to scheduled maintenance.

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.

Login Register Translate

California Department of Tax and Fee Administration

Custom Google Search

How Do I…
Tax Programs
- Sales & Use Tax
- Special Taxes & Fees
Tax Resources
Join Us

Two women shopping for clothes at consignment store

Breadcrumbs:

Home

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

Quick Links

About CDTFA
External Tax Resources
Job Opportunities
Tax Guide for Local Jurisdictions and Districts
Customer Service Center Wait Times

Social Media

Facebook Twitter YouTube LinkedIn Instagram

State Campaigns

COVID-19 Updates
Flex Alert
Register to Vote
Save Our Water

Contact Us

1-800-400-7115
California Connect (TTY): 711
Email CDTFA
Office Locations
CDTFA Directory

Additional Contacts

Conditions of Use
Privacy Policy
Accessibility
Accessibility Certificate
Languages

© 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