Tax Guide for New Permit and License Holders
Resources
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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 helpful information.
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
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
CDTFA issues special notices whenever there is a change in law, tax rates, or our procedures. - 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
Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, and other announcements.
Outreach Events
- Seminars and Workshops
Lists of dates and locations for various in-person seminars and workshops. - Online Seminars
We offer online seminars to help answer our most commonly asked questions.
Other Helpful Resources
- Video Resources and Tutorials — 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 online services we 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 Field Offices — A comprehensive listing of our local 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, including email feature for general, non-confidential tax questions using our online form, and 24/7 assistance using our chat feature with a Virtual Agent.
- 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.
- Customer Service Center — You can also call our Customer Service Center at 1-800-400-7115 (TTY:711). Customer Service Representatives are available from 7:30 a.m. to 5 p.m. (Pacific time), Monday through Friday, except state holidays, to get answers to many of your questions.