Tax Guide for Construction Contractors
Resources
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Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:
Top Three Resources
- Publication 9, Construction and Building Contractors
- Regulation 1521, Construction Contractors
- Audit Manual Chapter 12, Construction Contractors
Forms
- CDTFA-230-M, Partial Exemption Certificate for Manufacturing and Development Equipment
- CDTFA-230-MC, Construction Contractors – Partial Exemption Certificate for Manufacturing, Research and Development Equipment
Other Helpful Resources
- Contact Us — A listing of CDTFA contacts for your questions and concerns.
- 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.
- Videos and How-To Guides — These resources will help you avoid common mistakes, file your tax returns online, and more.
- City and County Tax Rates — A listing of current and historical tax rates.
- Special Notices — CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
- CDTFA Online Services — Learn about the online services CDTFA offers.
- 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.
- CDTFA Offices — A comprehensive listing of all CDTFA offices and contact information.
- Get It In Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- 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 violations.
- Internal Revenue Service (IRS) Tax Information for Construction Businesses – IRS guides that provides insight into issues unique to the construction industry.
- 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.