Tax Guide for Barbers and Beauty Shops
Resources

Publications

• Publication 73, Your California Seller's Permit
• Publication 103, Sales for Resale
• Publication 110, California Use Tax Basics
• Publication 116, Sales and Use Tax Records

Forms

• CDTFA-230, General Resale Certificate

Sales and Use Tax Regulations

• Regulation 1501, Service Enterprises Generally
• Regulation 1506, Miscellaneous Service Enterprises
• Regulation 1701, Tax-Paid Purchases Resold

Related Websites

• California Board of Barbering and Cosmetology
• California Business Portal

Other Helpful Resources

• CDTFA Offices — A comprehensive listing of all CDTFA offices and contact information.
• CDTFA Online Services — Learn about the online services CDTFA offers.
• City and County Tax Rates — A listing of current and historical tax rates.
• Contact Us — A listing of CDTFA contacts for your questions and concerns.
• Get It in Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• Local and District Tax Guide for Retailers — A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.
• News Releases — CDTFA News Releases cover a broad range of topics, including updates to tax laws and to resources for taxpayers.
• Special Notices — CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
• Sign Up for CDTFA Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
• Taxpayers' Rights Advocate (TRA) — The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights to violations.
• Use Tax — What You Should Know — Helpful information and videos about use tax.
• Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
• Videos and How-To Guides — These resources will help you avoid common mistakes, file your tax returns online, and more.