Tax Guide for Out-of-State Retailers
Resources

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.

Out-of-State Offices

The California Department of Tax and Fee Administration has one main office that administers accounts located out of state:

The following offices offer limited services. For taxpayer advisory assistance, please call 1-916-227-6600 or 1-800-400-7115 (TTY:711).

Tax Guides

• Covered Electronic Waste Recycling Fees Guide
• Local and District Tax Guide for Retailers
• Online Retailers: Registration and Local Tax
• Tax Guide for Alcoholic Beverage Tax
• Tax Guide for California Electronic Cigarette Excise Tax
• Tax Guide for Distillers and Distributors of Distilled Spirits
• Tax Guide for Grocery Stores
• Tax Guide for Manufacturing, Research & Development, and Electric Power Equipment & Building Exemption
• Tax Guide for Nonprofit Organizations
• Tax Guide for Reporting Requirements on State Designated Fairgrounds
• Tax Guide for Restaurant Owners
• Tax Guide for Sellers of Prepaid Mobile Telephony Services (MTS) and Telecommunication Service Suppliers
• Tax Guide for Winemakers
• Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

Laws and Regulations

• Revenue and Taxation Code section 6203, Collection by Retailer
• Revenue and Taxation Code section 6487.05, Deficiency determinations; unregistered out-of-state retailers
• Regulation 1668, Sales for Resale
• Regulation 1684, Collection of Use Tax by Retailers
• Regulation 1698, Records
• Regulation 1706, Drop Shipments

Special Notices

• New Use Tax Collection Requirements for Remote Sellers and New District Use Tax Collection Requirements for all Retailers – Operative April 1, 2019

Publications

• Publication 61, Sales and Use Taxes: Tax Expenditures
• Publication 73, Your California Seller's Permit
• Publication 77, Out-of-State Sellers: Do You Need to Register with California?
• Publication 100, Shipping and Delivery Charges
• Publication 102, Sales to the United States Government
• Publication 103, Sales for Resale
• Publication 107, Do You Need a California Seller’s Permit?
• Publication 110, California Use Tax Basics
• Publication 178, Voluntary Disclosure Program

Forms

• CDTFA-38, Application for Out-of-State Voluntary Disclosure
• CDTFA-230, General Resale Certificate

Related Websites

• Department of Alcohol Beverage Control
• Department of Resources Recycling and Recovery
• California Air Resources Board

Other Helpful Resources

• Sign Up for CDTFA Updates – Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, 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 our procedures.
• CDTFA Online Services – Log in or register to file a return, make a payment, submit a claim for refund, file an appeal, and more.
• 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. You are encouraged to put your tax questions in writing. You can obtain relief from tax and any penalty or interest charges if you failed to report tax on a transaction because you relied on erroneous written advice from CDTFA. Refer to Revenue and Taxation Code section 6596 for information.
• Contact Us – Reach out to us by phone, email, using the chat feature on our website, or in person with for your questions and concerns.
• Customer Service Center – You can call our Customer Service Center at 1-800-400-7115 from 7:30 a.m. to 5:00 p.m. Monday through Friday except state holidays to get answers to many of your questions.
• 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.