Status of Proposed Rules and Regulations Español

Current

The Department of Tax and Fee Administration adds, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of being added, amended, or repealed.

For questions regarding these regulations, you may call or e-mail:

Kim DeArte, Regulations Coordinator, at 916-309-5227 or BTFD-BTC.InformationRequests@cdtfa.ca.gov.

Reg. No. Title Public Hearing Current Status
3802 Gross Receipts from Sales of Cannabis and Cannabis Products June 23, 2025;
10:00 a.m.
4/25/25 — Notice posted and mailed to interested parties.
1620.1 and 1620.15 Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce, and Sales of Vehicles for Use Exclusively Out-of-State or in Interstate or Foreign Commerce 4/4/25 — Notice posted and mailed to interested parties.
1621 Sales to Common Carriers 07/16/25 — Approved by Office of Administrative Law and filed with the Secretary of State.
1684.5 Marketplace Sales 07/15/25 — Approved by Office of Administrative Law and filed with the Secretary of State.
1685.5 Calculation of Estimated Use Tax – Use Tax Table 4/18/25 — Notice posted and mailed to interested parties.
1808 Tax Revenue Sharing Agreement Reporting and Publication 3/24/25 — Approved by the Office of Administrative Law and filed with the Secretary of State
Chapter 5.5, Chapter 5.6, Chapter 5.7 Emergency Telephone Users Surcharge Law, Emergency Telephone Users Surcharge Act Operative On and After January 1, 2020, Prepaid Mobile Telephony Services 7/16/25 — Approved by the Office of Administrative Law and filed with the Secretary of State

Resources

Sales and Use Taxes

Special Taxes