Local and District Tax Resources for Retailers
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 Resources
- Find a Sales and Use Tax Rate by Address
- Tax Guide for Local Jurisdictions and Districts
- Publication 44, District Taxes (Sales and Use Taxes)
- California City and County Sales and Use Tax Rates
Regulations
- Regulation 1699, Permits
- Regulation 1802, Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes
- Regulation 1803, Application of Tax
- Regulation 1803.5, Long Term Leases of Motor Vehicles
- Regulation 1805, Aircraft Common Carriers
- Regulation 1806, Construction Contractors
- Regulation 1821, Foreword
- Regulation 1822, Place of Sale for Purposes of Transactions (Sales) and Use Taxes
- Regulation 1823, Application of Transactions (Sales) and Use Tax
- Regulation 1823.4, Place of Delivery of Tangible Personal Property Generally
- Regulation 1823.5, Place of Delivery of Certain Vehicles, Aircraft, and Undocumented Vessels
- Regulation 1825, Aircraft Common Carriers
- Regulation 1826, Construction Contractors
- Regulation 1827, Collection of Use Tax by Retailers
Notices
- Help for Caterers with Local and District Taxes
- Help for Mobile Food Vendors with Local and District Taxes
- Local and District Tax Information for Out-of-State Retailers
- Introducing Our New Online Tax Guide for Local and District Taxes
Forms
- CDTFA-531, Schedule B – Detailed Allocation by County of Sales and Use Tax Transactions
- CDTFA-530, Schedule C – Detailed Allocation by Location of Sales and Use Tax Transactions
- CDTFA-531-H, Schedule H – Detailed Allocation by City of Taxable Sales and Use Tax Transactions of $500,000 or More
- CDTFA-531-F, Schedule F – Detailed Allocation by City of Taxable Transactions for Lessors of Motor Vehicles
- CDTFA-531-A2, Schedule A2 – Computation Schedule for District Tax – Long Form
- CDTFA-531-X, Schedule X – Partial Exemption from Bradley – Burns Local Taxes California Department of Aircraft Common Carrier
Other Helpful Resources
- Publication 73, Your California Seller's Permit
- 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.
- Use Tax – What You Should Know – Helpful information and videos about use tax.
- 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 Field Offices – A comprehensive listing of all CDTFA field 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.
- Contact Us – A listing of CDTFA contacts for your questions and concerns.
- Customer Service Center — You can also call our Customer Service Center at 1-800-400-7115 from 7:30 a.m. to 5:00 p.m. (Pacific time), Monday through Friday, except state holidays, to get answers to many of your questions.