Tax Guide for Rental Companies
Resources

Publications

• Publication 9, Construction and Building Contractors
• Publication 34, Motor Vehicle Dealers
• Publication 38, Advertising Agencies
• Publication 46, Leasing Tangible Personal Property
• Publication 47, Mobilehomes and Factory-Built Housing
• Publication 61, Sales and Use Taxes: Tax Expenditures
• Publication 91, California Tire Fee
• Publication 95, Electronic Waste Recycling Fee
• Publication 102, Sales to the United States Government
• Publication 103, Sales for Resale
• Publication 116, Sales and Use Tax Records

Related Regulations

• Regulation 1533.1, Farm Equipment and Machinery
• Regulation 1534, Timber Harvesting Equipment and Machinery
• Regulation 1535, Racehorse Breeding Stock
• Regulation 1660, Leases of Tangible Personal Property—In General
• Regulation 1661, Leases of Mobile Transportation Equipment

Forms

• CDTFA-230, General Resale Certificate

Other Helpful Resources

• CDTFA Online Services — Learn about the online services CDTFA offers, including online registration for seller's permits and other accounts.
• CDTFA Offices — A comprehensive listing of all CDTFA offices and contact information.
• City and County Tax Rates — A listing of current and historical tax rates.
• Contact Us — A listing of CDTFA contacts for your questions and concerns.
• Find Your Tax Rate — You can look up the current sales and use tax rate for a specific address.
• Get it in Writing — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• News Releases — CDTFA News Releases cover a broad range of topics, including updates to tax laws and to resources for taxpayers.
• Special Notices — Special Notices offer taxpayers guidance regarding law and policy changes, significant news and program updates, and other important information.
• Sign Up for CDTFA Updates — Sign up to receive a monthly bulletin detailing important business information, including Special Notices, Tax Information Bulletins, and updates for local services.
• Taxpayers' Rights Advocate (TRA) — The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels (for example, by speaking to a supervisor), when they want information regarding procedures related to a particular set of circumstances, or when there are apparent rights violations.
• Verify a Permit or License — You can use this link to verify a seller's permit, cigarette and tobacco products retailer's license, eWaste account, or underground storage tank maintenance fee account.
• Videos and How-To Guides — These resources will help you avoid common mistakes, file your tax returns online, and more.