Resources for Home-Based Businesses

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 Publications

• Publication 61, Sales and Use Taxes: Tax Expenditures
• Publication 73, Your California Seller's Permit
• Publication 105, District Taxes and Sales Delivered in California
• Publication 107, Do You Need a California Seller's Permit?
• Publication 110, California Use Tax Basics
• Publication 177, Internet Auction Sales and Purchases

Other Helpful Resources

• CDTFA Online Services — Learn about the online services CDTFA offers, including online registration for seller's permits and other accounts.
• CDTFA Offices — A comprehensive listing of all CDTFA offices and contact information.
• 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.
• Find Your Tax Rate — You can look up the current sales and use tax rate for a specific address.
• Get It in Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• News Releases — CDTFA News Releases cover a broad range of topics, from agency appointments to improvements and enhancements to CDTFA customer service.
• Special Notices — Special Notices offer taxpayers guidance regarding law and policy changes, significant news and program updates, and other important information.
• Sign Up for CDTFA Updates — Sign up to receive monthly bulletin detailing important information, including Special Notices, Tax Information Bulletins, and updates to the CDTFA's Annual Report.
• Taxpayers' Rights Advocate (TRA) — The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels (e.g., by speaking to a supervisor), when they want information regarding procedures related to a particular set of circumstances, or when there are apparent rights violations.
• Verify a Permit or License — You can use this to verify a seller's permit, cigarette and tobacco products retailer's 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.
• 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.