Tax Guide for Construction Contractors

Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). Taxes you collect and pay to the state help fund state and local services and programs important to you and your community. We recognize that understanding the tax issues specific to construction contractors can be time-consuming and complicated, and want to get you the information you need so that you can focus on starting and growing your business.

To help you better understand the tax obligations specific to construction contractors, we have created this guide to tax issues and information important to your business.

How to Use This Guide

Each section of this guide contains information important to your business.

The Getting Started section provides key resources related to registration, filing returns, account maintenance and other important information you need.

The Industry Topics covers many topics, each in an at-a-glance format that can be expanded to provide more extensive information if you need it.

The Specific Jobs section covers many topics, each in an at-a-glance format that can be expanded to provide more extensive information if you need it.

Lastly, the Resources section provides links to a wealth of information, including web-based seminars, forms and publications, statutory and regulatory information, and access to live help from our customer service representatives.

Please note that this information included is general in nature and is not intended to replace any law or regulation.

If You Need Help

If at any time you need assistance with topics included in this guide – or with others we may have not included – feel free to contact us by telephone or email for assistance. Contact information and hours of operation are available in the Resources section.

If you have suggestions for improving this guide, please contact us by email.