Resources for Cannabis Businesses
The links below have more information about the topics covered in this guide, and other information you might find helpful:
Special Notices
- Special Notice – AB 1126 Universal Symbol
- Special Notice – New Cannabis Retailer Excise Tax Return
- Special Notice – Reminders for Cannabis Distributors
- Special Notice – Certain Cannabis Retailers May Apply to Retain Vendor Compensation
- Special Notice – New Responsibilities for Cannabis Retailers Beginning January 1, 2023
- Special Notice – Cannabis Tax Collection and Remittance Responsibilities for Distributors Ending
- Special Notice – Reminders for Cannabis Distributors and Retailers New Responsibilities for Cannabis Retailers Beginning January 1, 2023
- Special Notice – Cannabis Excise Tax Changes Beginning January 1, 2023
- Special Notice – Revised Cannabis Tax Return Beginning with the July 2022 and Third Quarter 2022 Filing Periods
- Special Notice – Cultivation Tax Ends on July 1, 2022
Guides
- Guide for New Permit and License Holders
- Tax Guide for the Manufacturing and Research and Development Exemption
- Tax Guide for the Agricultural Industry
Publications
- Publication 557, Tax Help for the Cannabis Industry
- Publication 44, District Taxes
- Publication 66, Agricultural Industry
- Publication 100, Shipping and Delivery Charges
- Publication 103, Sales for Resale
- Publication 110, California Use Tax Basics
- Publication 116, Sales and Use Tax Records
- Publication 76, Audits
Forms
Laws
Cannabis Tax Regulations
- Regulation 3700, Cannabis Excise and Cultivation Taxes
- Regulation 3702, California Cannabis Track-and-Trace
- Regulation 3703, Excess Cannabis Tax
- Regulation 3800, Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit
- Regulation 3802, Gross Receipts from Sales of Cannabis and Cannabis Products
- Regulation 3805, Cannabis Excise Tax Credit
- Regulation 3810, Vendor Compensation
Other Regulations
- Regulation 1316, Exempt Uses of Fuel in a Motor Vehicle
- Regulation 1431, Diesel Fuel Used on a Farm for Farming Purposes
- Regulation 1533.1, Farm Equipment and Machinery
- Regulation 1533.2, Diesel Used in Farming Activities or Food Processing
- Regulation 1588, Seed, Plants and Fertilizer
- Regulation 1589, Containers and Labels
- Regulation 1628, Transportation Charges
- Regulation 1668, Sales for Resale
- Regulation 1700, Reimbursement for Sales Tax
- Regulation 1698, Records
- Regulation 4901, Records
Enforcement and Tax Evasion
- Publication 552, Cannabis Inspection Program
- Cannabis Inspection Program
- Notice of Cannabis Seizures
- Report Suspected Tax Fraud Activity
Other Helpful Resources
- CDTFA Field Offices – A comprehensive listing of all our field offices and contact information.
- CDTFA Online Services – Learn about the online services we offer.
- City and County Tax Rates – A listing of current and historical tax rates.
- 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.
- Employment Development Department (EDD) Guide for Cannabis Industry Payroll Tax Reporting – An EDD guide that provides information for cannabis businesses to comply with payroll taxes.
- Contact Us – A listing of CDTFA contacts for your questions and concerns.
- Franchise Tax Board (FTB) – An FTB guide that provides information regarding income tax issues for cannabis businesses.
- Get It in Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Internal Revenue Services (IRS) Guides – An IRS guide that provides insight to issues unique to cash businesses.
- 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.
- Special Notices – CDTFA special notices are issued whenever there is a change in law, tax rates, or procedures.
- 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), or when there are apparent rights violations.
- Verify a Permit or License – You can use this application to verify a seller's permit and a cannabis retailer excise tax permit.
- Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
- California Department of Public Health – Verify the validity of a California Medical Marijuana Identification Card.
- California Department of Cannabis Control – Learn more about cannabis business licensing.