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Alert from California Department of Tax and Fee Administration

ALERT!

CDTFA will temporarily close its in-person public counter service to protect public health. Our service continues. You can click on learn how to reach us for immediate customer service. For scheduling of video or phone appointments contact your local office. For questions about filing, extensions, relief, and more call: 1-800-400-7115. Online videos and Live Webinars are now available in lieu of in-person classes.

Governor Newsom recently announced the Main Street Small Business Tax Credit and additional tax relief for businesses impacted by COVID-19. Tax credits are going fast. Apply now.

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Guidelines/Manuals – Sales & Use Tax, Special Taxes and Fees

Proposed manual revisions are posted online for a 30-day public comment period. The revisions will remain on this page until they are fully incorporated in the appropriate manual.

Sign up to receive CDTFA Updates including future revisions to manuals.

Audit Manual

  • Chapter 1, General Information
  • Chapter 2, Preparation of Field Audit Reports
  • Chapter 3, Audit Working Papers
    • Pending Revision to Chapter 3 (01/08/21)
  • Chapter 4, General Audit Procedures
  • Chapter 5, Penalties
  • Chapter 6, Vehicle, Vessel, and Aircraft Dealers
  • Chapter 7, Reaudit Reports and Revised Audit Reports
  • Chapter 8, Bars and Restaurants
  • Chapter 9, Grocers
  • Chapter 10, Occasional Sales – Sales of a Business
  • Chapter 11, Advertising Agencies, Graphic Artists, Printers, and Related Enterprises
  • Chapter 12, Construction Contractors
  • Chapter 13, Statistical Sampling
  • Chapter 14, Appeals Procedures

Submit comments on proposed AM revisions

Compliance Policy and Procedures Manual

  • Chapter 1, General
  • Chapter 2, Registration
  • Chapter 3, Account Maintenance
  • Chapter 4, Security
  • Chapter 5, Returns
  • Chapter 6, Close-outs and Clearances
  • Chapter 7, Collections
  • Chapter 8, Use Tax
  • Chapter 9, Miscellaneous
  • Chapter 10, Statewide Compliance and Outreach Program

Submit comments on proposed CPPM revisions

Leadership

  • Gavin Newsom
    Governor
  • Yolanda Richardson
    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, 2019

Accessibility Technology Inquiry

The undersigned certify that, as of June 28, 2019, 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, or a subsequent version, June 28, 2019, published by the Web Accessibility Initiative of the World Wide Web Consortium at a minimum Level AA success criteria.

Nicolas Maduro Signature
June 28, 2019
Nicolas Maduros
Director
Scott Capulong Signature
June 28, 2019
Scott Capulong
Chief Information Officer