Tax Guide for New Permit and License Holders

Congratulations on opening your new business in California!

Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). We recognize that locating and reviewing all the information you need can be overwhelming.

Our goal is to provide easily accessible information that will not only assist you in understanding your sales and use tax obligations but also help you avoid simple filing mistakes. This guide provides the information that we believe is important for managing your business.

How to Use This Guide

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

The Filing and Payments section provides key resources related to filing returns and paying taxes or fees owed.

The Managing Your Sales section provides topics to help your business be successful and how to avoid problems with your taxes or fees. It also covers good recordkeeping practices, exemptions that may help you, where to find information specifically related to your type of business, assistance in determining your tax and fee rates, and links to helpful guides and publications.

The Obtaining Assistance from Us section helps you find the location of local CDTFA offices nearest you for walk-in assistance, educational consultations, tax and fee advice, and updating CDTFA with changes to your business.

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

The information included in this guide is general in nature and is not intended to replace any law or regulation.

If You Need Help

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

The tax law can be complex, and you are encouraged to put your tax questions in writing. A written response from us can protect you from owing tax, interest, or penalties if we give you incorrect information. For more information, see Written Tax Advice on the Obtaining Assistance from Us section of this guide.

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