Tax Guide for New Permit and License Holders
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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

• Industry Tax Guides
• Publication 110, California Use Tax Basics
• Publication 73, Your California Seller's Permit
• Publication 105, District Taxes and Sales Delivered in California
• Publication 61, Sales and Use Taxes: Tax Expenditures
• Publication 74, Closing Out Your Account

Top Forms

• CDTFA-367-SUT, Filing Instructions for Sales and Use Tax Accounts, Quarterly and Prepayment
• CDTFA-345-WEB, Notice of Business Change (Sales and Use Tax)
• CDTFA-345-SP, Notice of Business Change (Special Taxes and Fees)
• CDTFA-230, General Resale Certificate
• CDTFA-101, Claim for Refund or Credit
• CDTFA-65, Notice of Closeout for Seller's Permit

Current Updates

• Special Notices
  Special Notices offer guidance to taxpayers regarding changes in law or policy, significant news and program updates, and other important information.
• News Releases
  CDTFA News Releases cover a broad range of topics, from agency appointments to improvements and enhancements to CDTFA customer service.
• Sign Up for CDTFA Updates
  Sign up to receive a monthly bulletin detailing important information, including Special Notices, Tax Information Bulletins, and updates to CDTFA's Annual Report

Outreach Events

• Seminars and Workshops
  Lists of dates and locations for various in-person seminars and workshops.
• On-line Seminars
  CDTFA offers on-line seminars to help answer our most commonly asked questions.

Other Helpful Resources

• Videos and How-To Guides — These resources will help you avoid common mistakes, electronically file your tax returns, and more.
• California City and County Sales and Use Tax Rates — A listing of current and historical sales and use tax rates.
• Tax Rates — Special Taxes and Fees — A listing of current and historical tax and fee rates.
• CDTFA Online Services — Learn about the online services CDTFA offers.
• Verify a Permit, License, or Account — 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 Offices — A comprehensive listing of all CDTFA 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.
• 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.