Out-of-State Sellers: Do You Need to Register with California? (Publication 77)
Additional Information

Find a California Tax Rate by Address

Contact us:

Visit our website at www.cdtfa.ca.gov
Customer Service Center: 1-800-400-7115 (TTY:711)
Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Taxpayers’ Rights Advocate

Call toll-free for help with problems you have not been able to resolve through normal channels: 1-888-324-2798.

Law References

• Revenue and Taxation Code section 6203, Collection by Retailer
• Regulation 1684, Collection of Use Tax by Retailers

Publications

• 91 California Tire Fee
• 95 Electronic Waste Recycling Fee
• 100 Shipping and Delivery Charges
• 105 District Taxes and Sales Delivered in California
• 108 Labor Charges
• 109 Internet Sales
• 110 California Use Tax Basics
• 116 Sales and Use Tax Records
• 178 Voluntary Disclosure Program

Other Helpful Resources

• Sign Up for CDTFA Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
• Videos and How-To Guides — These resources will help you avoid common mistakes, file your tax returns online, and more.
• Use Tax – What You Should Know — Helpful information and videos about use tax.
• City and County Tax Rates — A listing of current and historical tax rates.
• Special Notices — CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
• CDTFA Online Services — Learn about the online services CDTFA offers.
• Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco Product Retailer License, eWaste account, or Underground Storage Tank Maintenance Fee account.
• CDTFA Field Offices — A comprehensive listing of all CDTFA field offices and contact information.
• Get It In Writing — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• Contact Us — A listing of CDTFA contacts for your questions and concerns.
• Local and District Tax Guide for Retailers — A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.
  
  Please note: The tab, Online Retailers: Registration and Local Tax, located on this guide, provides additional registration and local tax information for online retailers.