Open Data Portal Terms of Use for OPEN CDTFA,


In order to ensure a more transparent, effective and accountable government, the California Department of Tax and Fee Administration (CDTFA) shall make information available online using open data standards while complying with applicable laws and adhering to CDTFA policies and procedures.

This Open Data Policy is intended to improve the internal management of information controlled by the CDTFA and it is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity, by a party against the CDTFA, its officers, employees, or agents.

Nothing in this Data Policy alters, or impedes the ability to carry out, the authority of the CDTFA to perform its responsibilities under the law, nor does this Data Policy limit the protection afforded any information by other provisions of law.


As a convenience to potential users, the California Department of Tax and Fee Administration ("CDTFA") makes a variety of datasets ("Data") available for download through this website. Your use of the Data is subject to these terms of use, which constitute a legal agreement between You and the CDTFA. This legal agreement is referred to as the "Terms of Use."


A. Means of Acceptance. In order to use any of the Data, You must agree to these Terms of Use. You agree to the Terms of Use by either: (1) Clicking to accept the Terms of Use; or (2) Downloading or using any of the Data or any Derivative Work, in which case you understand and agree that the CDTFA will treat your download or use of the Data or a Derivative Work as an acceptance of the Terms of Use from that point forward.

B. Authority to Accept. You represent that you have full capacity and authority to accept these Terms of Use. If you are accepting on behalf of your employer or another entity, you represent that you have full authority to bind your employer or other such entity to the Terms of Use.


"Data" means any of the data that is available for download through and includes any updates to that data.

"Data" also means final versions of statistical or factual information that:

The term "data" shall not include image files, such as designs, drawings, photos or scanned copies of original documents; provided, however, that the term "data" shall include statistical or factual information about image files and geographic information system (GIS) data.

"Data Sets" are named collections of related records, with the collection containing data organized or formatted in a specific or prescribed way, often in tabular form, and accessed by a specific method that is based on the data set organization.

"Derivative Work" means a work that is based in any way or to any extent on the Data, including without limitation, any work that uses any of the Data in a modified form.

"OPEN CDTFA" is the Internet site established and maintained by or on behalf of the CDTFA, located at or its successor website.

"Protected data" is data or a data set, or portion thereof, that is confidential, privileged, or otherwise exempt from disclosure pursuant to the California Public Records Act or any other law, rule or regulation.

"Public data" is any data, or data set accessible via OPEN CDTFA.

"User" means the individual who accesses and/or uses the Data, including the Derivative Work from OPEN CDTFA at

"You" or "Your" refers to any individual or entity that seeks to use the Data.


All datasets/data accessed through OPEN CDTFA are confined to public information and must not contain any protected or confidential data. The datasets/data exclude confidential taxpayer/feepayer information and confidential information received from other governmental agencies. The CDTFA will only disclose data that is public information in compliance with applicable laws that prohibit the disclosure of this information to the public.


If the CDTFA claims or seeks to protect any patent, copyright, or other intellectual property rights in any Data, the website will so indicate in the file containing such Data or on the page from which such Data is accessed. These Terms of Use do not grant You any title or right to any patent, copyright, or other such intellectual property rights that the CDTFA or others may have in the Data.


Public data presented on this website is collected, maintained, and provided for the convenience of the reader. While every reasonable effort is made to keep such information accurate and up-to-date, the California Department of Tax and Fee Administration does not certify the accuracy of information that originates from third parties.

Under no circumstances shall the California Department of Tax and Fee Administration be liable for any actions or omissions based on reliance on any information contained herein from whatever source, nor shall the California Department of Tax and Fee Administration be liable for any other consequences from any such reliance.


The California Department of Tax and Fee Administration attempts to maintain the highest accuracy of content on its open data portal. Any errors and omissions should be reported for investigation at the Feedback or Contact Us links.

The California Department of Tax and Fee Administration makes no claims, promises or guarantees about the absolute accuracy, completeness, or adequacy of the contents of this portal and expressly disclaims liability for errors and omissions in the contents of this portal. No warranty of any kind, implied, expressed or statutory, including, but not limited to, the warranties of non-infringement of third party rights, title, merchantability, fitness for a particular purpose and freedom from computer virus, is given for the contents of this portal or its hyperlinks to other Internet resources. Reference in this portal to any specific commercial products, processes, or services, or the use of any trade, firm or corporation name is for the information and convenience of the public, and does not constitute an endorsement, recommendation, approval, support or preference for any of the foregoing by the California Department of Tax and Fee Administration, or its employees or agents.


To the fullest extent permitted by law, You shall indemnify and hold harmless the CDTFA, its officers, and employees from and against any claim, loss, damage, injury or liability of any kind, nature and description (including, without limitation, incidental and consequential damages, court costs, attorney's fees and costs of investigation), that may arise directly or indirectly, in whole or in part, from Your download of and use of the Data, including without limitation, Your use of the Data in a Derivative Work. In addition to Your obligation to indemnify the CDTFA, You specifically acknowledge and agree that You have an immediate and independent obligation to defend the CDTFA from any and all claim(s) which actually or potentially fall within this indemnification provision, even if the allegations are or may be groundless, false or fraudulent, which obligation arises at the time such claim is tendered to You by the CDTFA and continues at all times thereafter.


These Terms of Use shall be governed by and interpreted under the laws of the State of California without regard to conflicts of law provisions. Any dispute arising out of these Terms of Use shall be subject to the exclusive venue of the state and federal courts within the Northern District of California, and You and the CDTFA hereby consent to the venue and jurisdiction of such courts.

No modification to these Terms of Use, nor any waiver of any rights, shall be effective except by an instrument in writing signed by You and the CDTFA, and the waiver of any breach or default shall not constitute a waiver of any other right hereunder or any subsequent breach or default.

These Terms of Use contain the entire agreement and understanding between You and the CDTFA with respect to the subject matter hereof; which completely replaces and supersedes any and all prior agreements, understanding and representations. In no event will any additional terms or conditions be effective unless posted by the CDTFA in OPEN CDTFA.

If any provision of these Terms of Use is held to be invalid by a court of competent jurisdiction, then the remaining provisions will nevertheless remain in full force and effect. The CDTFA may modify these Terms of Use by posting notice of such modifications on this page. Any modification is effective upon posting, unless otherwise indicated. You agree that there is no waiver of the CDTFA's rights and remedies if the CDTFA does not exercise or enforce any legal right or remedy contained in these Terms of Use or under any applicable law(s). Any waiver of any provision of these Terms of Use will be effective only if the CDTFA expressly states in a signed writing that it is waiving a specified provision.


The CDTFA reserves the right to discontinue providing any or all of the data feeds at any time and to require the termination of any and all displaying, distributing or otherwise using any or all of the data for any reason including, without limitation, your violation of any provision of these Terms of Use.


You may access the CDTFA's Public Access Policy at the following


You may access the CDTFA's Privacy Policy at the following link: