All Publications

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Title Publication Date Fillable
Construction and Building Contractors Pub 9 04/19  
California Use Fuel Tax Pub 12 12/17  
Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees Pub 17 07/18  
Nonprofit Organizations Pub 18 07/19  
About the California Department of Tax and Fee Administration Pub 21-G 02/19  
Dining and Beverage Industry Pub 22 03/18  
Dining and Beverage Industry (Spanish)
La Industria de Restaurantes y Bebidas		 Pub 22-S 03/18  
Liquor Stores Pub 24 08/18  
Auto Repair Garages and Service Stations Pub 25 12/17  
Auto Repair Garages and Service Stations (Spanish)
Talleres de Reparación de Automóviles y Estaciones de Servicio		 Pub 25-S 12/17  
Tax Information Bulletin Index Pub 26 01/18  
Drug Stores Pub 27 08/18  
Grocery Stores Pub 31 08/18  
Grocery Stores (Spanish)
Supermercados		 Pub 31-S 08/18  
Sales to Purchasers From Mexico Pub 32 08/18  
Motor Vehicle Dealers Pub 34 09/18  
Interior Designers and Decorators Pub 35 08/18  
Interior Designers and Decorators (Spanish)
Diseñadores y Decoradores de Interiores		 Pub 35-S 08/18  
Veterinarians Pub 36 08/18  
Graphic Design, Printing, and Publishing Pub 37 08/18  
Advertising Agencies Pub 38 11/18  
Emergency Telephone Users (911) Surcharge and Prepaid 911 Surcharge Pub 39A 04/19  
Watercraft Industry Pub 40 08/18  
Taxes and Fees Administered by the California Department of Tax and Fee Administration Pub 41A 01/18  
District Taxes (Sales and Use Taxes) Pub 44 07/19  
District Taxes (Spanish)
Impuestos de Distrito (Impuestos sobre las Ventas y sobre el Uso)		 Pub 44-S 04/18  
Hospitals and Other Medical Facilities Pub 45 02/19  
Leasing of Tangible Personal Property Pub 46 08/18  
Mobilehomes and Factory-Built Housing Pub 47 09/18  
Guide to the International Fuel Tax Agreement Pub 50 05/19  
Guide to the International Fuel Tax Agreement (Spanish)
Guía Sobre El Acuerdo Internacional Del Impuesto Sobre El Combustible		 Pub 50-S 05/19  
Introduction to the International Fuel Tax Agreement Pub 50A 01/18  
Introduction to the International Fuel Tax Agreement (Spanish)
Introducción al Acuerdo Internacional del Impuesto sobre el Combustible		 Pub 50A-S 01/18  
Resource Guide to Tax Products and Services for Small Businesses Pub 51 07/19  
Vehicles and Vessels: Use Tax Pub 52 06/18  
Managed Audit Program Pub 53 07/18  
10 Consumer Sales and Use Tax Questions Pub 53A 10/18  
10 Consumer Sales and Use Tax Questions (Spanish)
Preguntas de los Consumidores acerca de los Impuestos sobre las Ventas y el Uso		 Pub 53-A-S 10/18  
10 Sales and Use Tax Questions for the Business Person Pub 53B 10/18  
10 Sales and Use Tax Questions for the Business Person (Spanish)
Preguntas de Impuestos sobre las Ventas y el Uso para Empresarios		 Pub 53-B-S 10/18  
Collection Procedures Pub 54 08/17  
Collection Procedures (Spanish)
Procedimientos de Cobro		 Pub 54-S 08/17  
Behind on Your Payment? What You Need to Know Pub 54A 07/17  
Offer in Compromise Pub 56 01/18  
Innocent Spouse Relief Pub 57 11/17  
How to Inspect and Correct Your Records Pub 58A 08/17  
How to Inspect and Correct Your Records (Spanish)
Preguntas de los Consumidores acerca de los Impuestos sobre las Ventas y el Uso		 Pub 58A-S 08/17  
Sales and Use Taxes: Exemptions and Exclusions Pub 61 03/18  
Locksmiths Pub 62 08/18  
Cigarette Distributor Licensing and Tax Stamp Guide Pub 63 08/17  
Jewelry Stores Pub 64 08/18  
Agricultural Industry Pub 66 03/19  
Photographers, Photo Finishers, and Film Processing Laboratories Pub 68 08/18  
Your California Seller's Permit Pub 73 10/17  
Your California Seller's Permit (Spanish)
Su Permiso de Vendedor de California		 Pub 73-S 10/17  
Closing Out Your Account Pub 74 12/18 Yes
Closing Out Your Account (Spanish)
Cómo Clausurar Su Cuenta		 Pub 74-S 11/17  
Interest, Penalties, and Fees Pub 75 09/18  
Audits Pub 76 12/18  
Out-of-State Sellers: Do You Need to Register with California? Pub 77 07/19  
Sales of Cigarettes and Tobacco Products in California Pub 78 09/17  
Sales of Cigarettes and Tobacco Products in California (Spanish)
Ventas de Cigarrillos y Productos de Tabaco en California		 Pub 78-S 09/17  
Documented Vessels and California Tax Pub 79 08/18 Yes
Aircraft and California Tax Pub 79A 10/18 Yes
Prepaid Sales Tax and Sales of Fuel Pub 82 08/18  
Do You Need a California Fuel Permit or License? Pub 84 02/18  
California Timber Yield Tax Pub 86 11/18  
Guide to the California Timber Yield Tax Pub 87 07/19  
Underground Storage Tank Fee Pub 88 7/19  
Environmental Fee Pub 90 10/17  
Environmental Fee (Spanish)
Cuota Ambiental		 Pub 90-S 10/17  
California Tire Fee Pub 91 03/19  
California Tire Fee (Spanish)
Cuota de Llantas de California		 Pub 91-S 11/17  
Alcoholic Beverage Tax Pub 92 06/18  
Cigarette and Tobacco Products Taxes Pub 93 04/19  
Cigarette and Tobacco Products Taxes (Spanish)
Impuestos sobre Cigarrillos y Productos de Tabaco		 Pub 93-S 10/17  
Occupational Lead Poisoning Prevention Fee Pub 94 11/17  
Electronic Waste Recycling Fee Pub 95 12/18  
Biodiesel and California Tax Pub 96 03/18  
Shipping and Delivery Charges Pub 100 12/17  
Shipping and Delivery Charges (Spanish)
Envíos y Cargos de Entrega		 Pub 100-S 04/19  
Sales Delivered Outside California Pub 101 12/17  
Sales Delivered Outside California (Spanish)
Ventas Entregadas Fuera de California		 Pub 101-S 12/17  
Sales to the United States Government Pub 102 11/18  
Sales to the United States Government (Spanish)
Ventas al Gobierno de los Estados Unidos		 Pub 102-S 12/17  
Sales for Resale Pub 103 01/19  
Sales for Resale (Spanish)
Ventas para Reventa		 Pub 103-S 09/17  
Sales to Residents of Other Countries Pub 104 09/18  
Sales to Residents of Other Countries (Spanish)
Ventas a Residentes de Otros Países		 Pub 104-S 09/18  
District Taxes and Sales Delivered in California Pub 105 07/19  
Combination Packages and Gift-Wrapping Pub 106 09/18  
Do You Need a California Seller's Permit? Pub 107 07/19  
Labor Charges Pub 108 09/18  
Labor Charges (Spanish)
Cargos de Mano de Obra		 Pub 108-S 09/18  
Internet Sales Pub 109 07/19  
California Use Tax Basics Pub 110 09/17  
California Use Tax Basics (Spanish)
Principios Básicos del Impuesto de California sobre el Uso		 Pub 110-S 09/17  
Operators of Swap Meets, Flea Markets, or Special Events Pub 111 02/19  
Coupons, Discounts and Rebates Pub 113 09/18  
Consignment Sales Pub 114 09/18  
Tips, Gratuities, and Service Charges Pub 115 09/18  
Sales and Use Tax Records Pub 116 09/18  
Filing a Claim for Refund Pub 117 09/18  
Vending Machine Food Sales Pub 118 05/18  
Warranties and Maintenance Agreements Pub 119 07/18  
Cell Phones and Other Wireless Telecommunication Devices Pub 120 09/18  
Drop Shipments Pub 121 09/18  
Buying and Selling Dogs, Cats, and Other Nonfood Animals Pub 122 07/18  
Buying and Selling Dogs, Cats, and Other Nonfood Animals (Spanish)
Compra y Venta de Perros, Gatos y Otros Animales no Destinados a la Alimentación		 Pub 122-S 07/18  
California Businesses: How to Identify and Report California Use Tax Due Pub 123 08/18  
Dry Cleaners Pub 125 08/18  
Mandatory Use Tax Registration for Service Enterprises Pub 126 09/18  
Organized Camps Pub 127 07/18  
Appeals Conferences: An Introduction Pub 142A 10/17  
Appeals Glossary of Terms Pub 142B 09/17  
California Taxpayer Advocates (CDTFA, EDD, FTB, IRS) Pub 145 11/18  
California Taxpayer Advocates (CDTFA, EDD, FTB, BOE, IRS, GO-Biz) (Spanish)
Recursos para Contribuyentes de California		 Pub 145-S 11-18  
Sales to American Indians and Sales in Indian Country Pub 146 10/17  
What to Expect in a Computer-Assisted Audit Pub 147 10/18  
Cigarette and Tobacco Product Inspections Pub 152 05/19  
Cigarette and Tobacco Product Inspections (Arabic)
المنشور 152-AC ، • التفتيش على منتجات السجائر والتبغ		 Pub 152-AC 09/17  
Cigarette and Tobacco Product Inspections (Punjabi)
ਪ੍ਰਕਾਸ਼ਨ 152-PI ਸਿਗਰਟ ਅਤੇ ਤਮਾਕੂ ਉਤਪਾਦਾਂ ਦੀਆਂ ਜਾਂਚਾਂ		 Pub 152-PI 09/17  
Cigarette and Tobacco Product Inspections (Spanish)
Inspecciones de Cigarrillos y Productos de Tabaco		 Pub 152-S 09/17  
Where to File California and Federal Investigative Complaints Pub 160 01/18  
Criminal Citations Include a Civil Administrative Process Pub 161 08/17  
Criminal Citations Include a Civil Administrative Process (Spanish)
Citaciones Penales que Incluyen un Proceso Administrativo Civil		 Pub 161-S 08/17  
Statewide Compliance and Outreach Program Pub 164 07/19  
Statewide Compliance and Outreach Program Pub 165 07/17  
Operating Without a Valid Seller's Permit-Criminal Citation Pub 166 10/17  
Striking Gold in California, What You Need to Know About Taxes and Your Small Business Pub 170 01/18  
Internet Auction Sales and Purchases Pub 177 07/19  
Voluntary Disclosure Program Pub 178 07/18  
Special Taxes and Fees Newsletter Pub 201 12/18  
Tax Appeals Assistance Program Pub 215 01/19  
Use Tax: Guide to Reporting Out-of-State Purchases Pub 217 12/17  
Underground Economy Brochure (Spanish)
Folleto sobre la Economía Subterránea		 Pub 234-S 05/18  
Underground Economy Brochure Pub 234 05/18  
Tax Exemption for Farm Solar Pub 235G 10/18  
Relief Request Pub 252-A 08/18  
Tax Help for Nonprofit and Faith-Based Organizations Pub 262G 10/18  
Tax Help for the Restaurant Industry Pub 281G 10/18  
Mobile Food Vendors Tax Guide Pub 287 10/18  
CDTFA Workforce and Succession Plan Pub 279.2 6/19  
Taxpayers' Bill of Rights Statutes Pub 468 03/19  
Taxpayers' Rights Advocate's Annual Report Pub 316 17/18  
Tax Information Bulletin Pub 388 07/19  
California's Counterfeit-Resistant Cigarette Tax Stamp Pub 403 10/17  
California’s Counterfeit-Resistant Cigarette Tax Stamp (Spanish)
Sello Fiscal para Cigarrillos a Prueba de Falsificaciones en California		 Pub 403-S 10/17  
Master Settlement Agreement Pub 407 08/17  
Basic Sales and Use Tax Seminars and Online Filing Clinics Pub 422 01/18  
Basic Sales and Use Tax Presentation Handout (Chinese) Pub 422-PPTH-C 05/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 2 Pub 422.2 01/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 3 Pub 422.3 01/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 4 Pub 422.4 01/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 5 Pub 422.5 03/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 6 Pub 422.6 03/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 7 Pub 422.7 01/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 8 Pub 422.8 01/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 9 Pub 422.9 01/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 1 Pub 422.1 01/19  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 10 Pub 422.10 01/19  
Flavored Cigarettes Banned in the United States Pub 429 08/17  
Flavored Cigarettes Banned in the United States (Spanish)
La Venta de Cigarrillos con Sabor en los Estados Unidos está Prohibida		 Pub 429-S 08/17  
Disaster Relief Tax Guide Pub 432 08/18  
Tax Help for Grocery Stores Pub 436G 10/18  
Tax Help for Liquor Stores Pub 436L 10/18  
Online Services Pub 439 02/18  
Online Services (Spanish)
Servicios En Línea		 Pub 439-S 02/18  
Tax Recovery and Criminal Enforcement (TRACE) Pub 445 09/18  
California Buyer’s Guide to Tax Pub 452 05/18  
California Industry Insight (2nd Quarter 2019) Pub 329 07/19  
Cigarette and Tobacco Products Retailers: Things to Know Before You Buy Products Pub 473 09/17  
Cigarette and Tobacco Products Retailers: Things to Know Before You Buy Products (Spanish)
¡Lo que Debe Saber Antes de Comprar Cigarrillos y Productos de Tabaco!		 Pub 473-S 09/17  
CDTFA Additional Classes for Tax and Feepayers Team 1 Pub 480-1 01/19  
CDTFA Additional Classes for Tax and Feepayers Team 3 Pub 480-3 01/19  
CDTFA Additional Classes for Tax and Feepayers Team 6 Pub 480-6 03/19  
CDTFA Additional Classes for Tax and Feepayers Team 8 Pub 480-8 01/19  
CDTFA Additional Classes for Tax and Feepayers Team 9 Pub 480-9 01/19  
CDTFA Additional Classes for Tax and Feepayers Team 10 Pub 480-10 01/19  
Manufacturing and Research & Development Exemption Tax Guide Pub 541 09/18  
News for Tax Practitioners Pub 542 08/19  
CDTFA Information Sheet Pub 556 06/19  
Tax Help for the Cannabis Industry Pub 557 02/18  
Tax Help for Veterans Pub 558 07/19  
Prepaid Mobile Telephony Services (MTS) Surcharge Pub 559 08/18  
Direct Transmitter's Guide Pub 572 03/19  
CDTFA Strategic Plan Pub 584 12/18