California Department of Tax and Fee Administration (CDTFA)
Last updated 11/19/2024
Contact
- Phone: 800-400-7115
Description
The California Department of Tax and Fee Administration (CDTFA) administers California's sales and use, fuel, tobacco, alcohol, and cannabis taxes, as well as a variety of other taxes and fees that fund specific state programs. CDTFA-administered programs collect over $90 billion annually, which in turn supports local essential services such as transportation, public safety and health, libraries, schools, social services, and natural resource management programs through the distribution of tax dollars going directly to local communities.
Services
Apply for a Seller's Permit
A seller's permit is required if you are engaged in business in California, intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail (this includes wholesalers, manufacturers, and retailers), or will make sales for a temporary period, normally lasting no longer than 90 days at one or more locations (for example, firework booths, Christmas tree lots, garage sales).
Last updated 11/19/2024
Look Up Tax Rates
When using this service, please ensure the address information you input is the address you intended. The tax rate given here will reflect the current rate of tax for the address that you enter.
Last updated 05/16/2022
Register for Permits, Licenses, or Accounts
Register for new business permits, licenses, and accounts or add business locations. Use your online account to pay sales and use tax and most of the special tax and fee programs.
Last updated 11/19/2024
Frequently Asked Questions
How do I register online if I don't want to do so in person?
Register online for a seller's permit, use tax account, or apply for other tax and fee programs. It is convenient to apply anytime, day or night, seven days a week. Many applicants will be able to obtain their permit immediately after they submit their application.
Where can I find more FAQs regarding seller's permits?
Visit the Obtaining a Seller's Permit page.
You must obtain a seller's permit if you:
You must obtain a use tax account if you meet all of the following conditions:
As a retailer, how will I know what tax rates to charge?
Visit the Know Your Sales and Use Tax Rate page.
How do Tax Districts affect the tax rate?
The statewide tax rate is 7.25%. In most areas of California, local jurisdictions have added district taxes that increase the tax owed by a seller. Those district tax rates range from 0.10% to 1.00%. Some areas may have more than one district tax in effect. Sellers are required to report and pay the applicable district taxes for their taxable sales and purchases.
If you need help identifying the correct rate, you may look up the rate by address, contact our Customer Service Center at 1-800-400-7115 (TTY: 711), or call your local CDTFA office for assistance.
What are my tax dollars being used for?
Visit the Detailed Description of the Sales & Use Tax Rate page.
Where can I find more information regarding looking up tax rates?
Visit the California City & County Sales & Use Tax Rates page.
Where can I find more FAQs regarding how to register for a Business Permit, License, or Account?
Visit the Online Services Resources page.
Who does the requirement to obtain a seller's permit or a use tax account apply to?
Individuals; partnerships; corporations; organizations; husband/wife co-ownership; LLPs; LLCs. If you are an itinerant veteran vendor, please visit our Tax Guide for Veteran's Tax Topic page to find out whether you are required to have a seller's permit.
If you have any questions about the registration process or if you are a "qualified purchaser," please see our FAQs for the Qualified Purchaser Program.
You must obtain a seller's permit if you:
- Are engaged in business in California
- Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail (this includes wholesalers, manufacturers and retailers)
- Will make sales for a temporary period, normally lasting no longer than 90 days at one or more locations (for example, firework booths, Christmas tree lots, garage sales)
You must obtain a use tax account if you meet all of the following conditions:
- Receive at least $100,000 in gross receipts from business operations per calendar year. Note: Gross receipts are the total of all receipts from both in-state and out-of-state business operations
- Are not required to hold a seller's permit or certificate of registration for use tax (under section 6226 of the Revenue and Taxation Code)
- Are not a holder of a use tax direct payment permit as described in Section 7051.3 of the Revenue and Taxation Code
- Are not otherwise registered with the CDTFA to report use tax