Doing Business in California — What You Need to Know (Publication 51)
References and Resources
Forms, Publications, and Reference Materials
We offer a wide variety of forms, publications, and industry guides to help answer your tax and fee questions. In addition to the resources described above, we offer manuals, law guides, and tax information bulletins.
Publications are revised periodically. To ensure you have the most recent edition, please check the list of publications on our website. Some publications are also available in languages other than English.
Industry & Tax and Fee Guides are helpful tools for owners and operators looking for relevant information on key tax and fee issues. Each industry guide covers the most common industry issues and includes links to relevant resources.
Webinars
CDTFA Tax Education Events (held both in person and virtually) are designed to inform, answer questions, and help taxpayers understand their own responsibilities as well as state requirements. Spanish-language webinars are available for selected topics. Popular courses include:
- Basic Sales and Use Tax
- Sales Tax Return Preparation
- What to Expect During an Audit
- Basic Recordkeeping
Industry-Specific Seminars: We provide industry-specific seminars to help taxpayers better understand how taxes and fees apply to their business activities. We normally contact taxpayers via email when a seminar is scheduled in their area for their industry. Popular topics include:
- Food Industry
- Internet and Home-Based Businesses
- Construction Contractors
- Cigarette and Tobacco Products Retailers
Videos covering a variety of topics are available via our Online Seminars webpage. Scroll through topic categories like Getting Started, Growing Your Business, and Nonprofit, Exempt, and Faith-based Organizations (among others) to find a video matching your interest.
Other Relevant Agencies and Organizations
We partner with federal agencies and other California state agencies to educate small business owners about business tax obligations. Below are brief descriptions of some of our partner agencies and their responsibilities.
Federal Agencies
Internal Revenue Service
The Internal Revenue Service (IRS) administers all federal taxes except alcohol, tobacco, and customs duties. For information on other federal taxes, please contact the IRS at 1-800-829-1040, or visit www.irs.gov.
U.S. Small Business Administration
The Small Business Administration (SBA) connects business owners to critical resources and assistance. Community Navigators are experienced guides who can advise you on the opportunities SBA provides, including affordable loans and other types of financing, marketing and business development, and industry-specific training for you and your employees. For more information, visit www.sba.gov or www.sba.gov/business-guide/manage-your-business/pay-taxes.
State Departments
Franchise Tax Board
The Franchise Tax Board (FTB) administers two of California’s major tax programs essential to our state: Personal Income Tax and Corporation Tax. For more information on FTB programs and detailed information on small business filing requirements, please contact FTB at 1-800-852-5711, or visit www.ftb.ca.gov.
Employment Development Department
The Employment Development Department (EDD) administers four state payroll taxes: Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT). The EDD offers several electronic filing and payment options through the e-Services for Business. For more information on this program and detailed information on employer requirements, please contact the EDD at 1-888-745-3886, or visit www.edd.ca.gov.
Secretary of State
The Secretary of State’s office is dedicated to making government more transparent and accessible in the areas of elections, business, political campaigning, legislative advocacy, and historical treasures. The largest division of the Secretary of State's office, the Business Program Division, supports California businesses by registering business entities and trademarks and enabling secured creditors to protect their financial interests. Register your business, reserve a business entity name, and file a statement of information utilizing bizfile Online.
Department of Industrial Relations
The Department of Industrial Relations (DIR) helps small businesses by providing guidance on workplace laws. Small business owners can use the resources found via the DIR webpage to know what is required before starting a business, or for assistance with current small business operations. Visit its Small Business Portal at www.dir.ca.gov/smallbusiness/index.htm.
California Division of Occupational Safety and Health
The California Division of Occupational Safety and Health (Cal/OSHA), housed in DIR, is responsible for protecting the health and safety of workers. It offers a variety of resources to help California businesses comply with safety and health standards and, consequently, protect the safety and health of their employees. More information can be found through the Basics of Cal/OSHA Factsheet and Taking Action for Safety and Health: Small Business Guide.
California Tax Service Center
CDTFA partners with the California State Board of Equalization (BOE), Employment Development Department (EDD), Franchise Tax Board (FTB), and Internal Revenue Service (IRS) in supporting the California Tax Service Center website. The website offers a singular source for the latest tax information. Whether you are an individual taxpayer, a small business owner, or planning to start a business, be sure to review www.taxes.ca.gov or taxes.ca.gov/Small_Business_Assistance_Center/.
CalGOLD
CalGOLD is a catalog of information posted on the Internet to assist you in finding the appropriate permit information for your business. CalGOLD provides links and contact information to agencies that administer and issue business permits, licenses, and registration requirements from all levels of government. For more information, visit www.calgold.ca.gov.
California Office of the Small Business Advocate
The California Office of the Small Business Advocate (CalOSBA) ensures that all California small businesses and innovative startups have the information and direct support they need to better navigate resources, programs, and regulations. The mission-critical activities CalOSBA’s regional teams support include providing access to resources through technical assistance providers; advocating for small business owners across state agencies; advancing resilience, recovery, and innovation; and championing economic mobility for underserved small business owners. CalOSBA wants all California small businesses to successfully start, manage, grow, and become stronger. For more information, visit www.calosba.ca.gov.
Service Corps of Retired Executives
The Service Corps of Retired Executives (SCORE) is the premier source of no-cost confidential advice and training for entrepreneurs with over 10,500 volunteer counselors, and over 600 skilled working or retired business owners, executives, and corporate leaders sharing wisdom and lessons learned in business. For more information, call 1-800-634-0245, or visit www.score.org.
Additional CDTFA Resources
Public Records Request
Most public records are available on our website at www.cdtfa.ca.gov/public-records.htm#PublicRecords. If you do not find what you need there, please contact our Disclosure Office via either of the below methods:
Email:
Disclosure.Office@cdtfa.ca.gov
Fax:
1-916-324-5995
California Department of Tax and Fee Administration
Attn: Disclosure Office MIC:82
PO Box 942879
Sacramento, CA 94279
Information Practices Act
The Information Practices Act (IPA) generally allows individuals to have access to their personal information maintained in CDTFA files, including financial information such as tax records. The IPA also restricts the disclosure of personal information to third parties. Requests must be filed by the taxpayer, the feepayer, or their representative. For more information, review
Revision January 2024