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Alert from California Department of Tax and Fee Administration

ALERT!

CDTFA public counters are now open for scheduling of in-person, video, or phone appointments. Please contact the local office nearest you. For questions about filing, extensions, tax relief, and more call: 800-400-7115. Online videos and Live Webinars are available in lieu of in-person classes.

Businesses impacted by the pandemic, please visit our COVID-19 page (Versión en Español) for information on extensions, tax relief, and more.

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Proposed Amendments to Regulation 1706, Drop Shipments

The California Department of Tax and Fee Administration proposes to amend Regulation 1706 to clarify that marketplace sales are generally not drop shipment transactions and provide more guidance about how a person can overcome the presumption they are a drop shipper.

Date Description of Task
11/30/21 OAL Approval, Regulation 1706 Text, Updated Statement of Reasons
09/10/21 Notice, Statement of Reasons, Regulation 1706 Text

Leadership

  • Gavin Newsom
    Governor
  • Amy Tong
    Secretary, Government Operations Agency
  • Nicolas Maduros
    Director, CDTFA

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Website Accessibility Certification

We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors.

Agency

California Department of Tax and Fee Administration

Certification date

July 1, 2021

Accessibility Technology Inquiry

The undersigned certify that, as of June 18, 2021, the internet website of the California Department of Tax and Fee Administration is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium.

Nicolas Maduro Signature
June 18, 2021
Nicolas Maduros
Director
Scott Capulong Signature
June 18, 2021
Scott Capulong
Chief Information Officer