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Alert from California Department of Tax and Fee Administration

ALERT!

Credit card services may experience short delays in service on Tuesday, May 24, from 7:00 p.m. to 10:00 p.m., Pacific time, due to scheduled maintenance.
Online Services updates are scheduled for Wednesday, May 25. If you have a saved online draft application or renewal, please submit it before 5:00 p.m. Pacific time on May 25 or your draft will be deleted.

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: 1-800-400-7115. 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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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.

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, see BTC Unit
  • Chapter 5, Penalties
  • Chapter 6, Vehicle, Vessel, and Aircraft Dealers
  • Chapter 7, Reaudit Reports and Revised Audit Reports
    • Pending Revision to Chapter 7 (4/27/22)
  • 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
    • Pending Revision, see BTC Unit
  • 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 (05/20/22)
  • Chapter 8, Use Tax
  • Chapter 9, Miscellaneous
  • Chapter 10, Statewide Compliance and Outreach Program

Submit comments on proposed CPPM revisions

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