Business Taxes and Fees in California

Sales & Use Tax

The Business Tax and Fee Division and the Field Operations Division are responsible for administering California's state, local, and district sales and use tax programs, which provide more than 80 percent of CDTFA-collected revenues. Visit our Sales and Use Tax page for more information.

Special Taxes and Fees

The Business Tax and Fee Division administers over 30 special tax and fee programs that encompass a broad range of activities and transactions. Some receipts are allocated to the state's General Fund. Other special taxes and fees fund specific state services, from highway construction to recycling programs. The Business Tax and Fee Division administers most of the special tax and fee programs in cooperation with other state agencies. Visit our Special Taxes and Fees page for more information on these programs.

Tax and Fee programs administered by the California Department of Tax and Fee Administration: