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
• Chapter 4, General Audit Procedures
  • Pending Revision to Chapter 4 (09/24/20)
• 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
  • Pending Revision to Chapter 7 (09/04/20)
• Chapter 8, Use Tax
• Chapter 9, Miscellaneous
• Chapter 10, Statewide Compliance and Outreach Program

Submit comments on proposed CPPM revisions