Publication 62, Locksmiths
Regulations, Forms, Publications, and Industry Guides

Selected forms and publications, regulations and industry guides that may interest you are listed below. Multilingual versions of certain publications are also available online.

Regulations

• Regulation 1501, Service Enterprises Generally
• Regulation 1521, Construction Contractors
• Regulation 1526, Producing, Fabricating and Processing Property Furnished by Consumers—General Rules
• Regulation 1546, Installing, Repairing, Reconditioning in General
• Regulation 1668, Sales for Resale
• Regulation 1698, Records
• Regulation 1821, Foreword—District Taxes

Publications

• Publication 9, Construction and Building Contractors
• Publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees
• Publication 44, District Taxes (Sales and Use Taxes)
• Publication 51, Doing Business in California—What You Need to Know
• Publication 61, Sales and Use Taxes: Tax Expenditures
• Publication 73, Your California Seller's Permit
• Publication 74, Closing Out Your Account
• Publication 75, Interest, Penalties, and Collection Cost Recovery Fee
• Publication 76, Audits
• Publication 100, Shipping and Delivery Charges
• Publication 103, Sales for Resale
• Publication 105, District Taxes and Sales Delivered in California
• Publication 108, Labor Charges

Revision July 2026