Vending Machine Food Sales (Publication 118)
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). Customer service representatives are available to assist you Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

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.

Please visit the Taxpayers' Rights Advocate Office page on our website at www.cdtfa.ca.gov/tra. You may also contact the Taxpayers' Rights Advocate at 1‑888‑324‑2798 or 1‑916‑324‑2798. 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 94279-0007

Publications

• 18 Nonprofit Organizations
• 44 District Taxes

Regulations

• 1574 Vending Machine Operators
• 1602 Food Products
• 1603 Taxable Sales of Food Products

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