Resources for Local Jurisdictions and Districts

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

• Compliance Policy and Procedures Manual, Chapter 9 Miscellaneous
• Find a Sales and Use Tax Rate by Address
• Local and District Tax Guide for Retailers
• Publication 44, District Taxes
• California City and County Sales and Use Tax Rates
• Publication 105, District Taxes and Sales Delivered in California

Law

• Revenue and Taxation Code section 6066.3, Collection of information by cities and counties for seller's permits
• Revenue and Taxation Code section 7201, Counties authorized to adopt tax
• Revenue and Taxation Code section 7204, Transmittal of taxes to cities and counties; charges
• Revenue and Taxation Code section 7204.3, Charge for administration by the board
• Revenue and Taxation Code section 7209, Limitations; redistributions
• Revenue and Taxation Code section 7251, Title
• Revenue and Taxation Code section 7272, Preparation charges
• Revenue and Taxation Code section 7273, Charges for administering the taxes
• Revenue and Taxation Code section 7056, Divulging of information forbidden
• Revenue and Taxation Code section 7285, Counties authorized to levy tax
• Revenue and Taxation Code section 7285.5, Counties authorized to levy tax for specific purposes
• Revenue and Taxation Code section 7285.9, Cities authority to levy tax; general purposes
• Revenue and Taxation Code section 7285.91, Cities authority to levy tax; specific purposes

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 1807, Petitions for Reallocation of Local Tax
• Regulation 1821, Foreword
• Regulation 1822, Place of Sale for Purposes of Transactions (Sales) and Use Taxes
• Regulation 1823, Application of Transactions (Sales) Tax 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
• Regulation 1828, Petitions for Distribution or Redistribution of Transactions and Use Tax
• Regulation 35056, Petition for Redistribution of Local or District Tax

Notices

• L-637, Information for Imposing a New District Tax

Forms

• CDTFA-549-L, Claimed Incorrect Distribution of Local Tax - Long Form
• CDTFA-549-S, Claimed Incorrect Distribution of Local Tax - Short Form
• 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

• 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.
• 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 (CRS:711) from 7:30 a.m. to 5:00 p.m. Monday through Friday (except state holidays), to get answers to many of your questions.