All Publications

PDF documents may not display properly in all browsers. For best results, please download the form first and then open it in Adobe Acrobat reader.
Title Publication Date Fillable
Construction and Building Contractors Pub 9 04/19  
California Use Fuel Tax: A Guide for Vendors and Users Pub 12 08/19  
Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees Pub 17 08/19  
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 09/19  
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 09/19  
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 01/19  
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 08/19  
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  
Resource Guide to Tax Products and Services for Small Businesses (Spanish)
Productos y Servicios Fiscales para Pequeñas Empresas Guía de Recursos		 Pub 51-S 07/19  
Vehicles and Vessels: Use Tax Pub 52 07/19  
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 12/19  
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 01/20 Yes
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  
Understanding Your Rights as a California Taxpayer Pub 70 10/19  
Your California Seller's Permit Pub 73 09/19  
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 09/19  
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 12/19  
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 12/19  
Cigarette and Tobacco Products Taxes (Spanish)
Impuestos sobre Cigarrillos y Productos de Tabaco		 Pub 93-S 04/19  
Occupational Lead Poisoning Prevention Fee Pub 94 11/17  
Electronic Waste Recycling Fee Pub 95 12/19  
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 09/19  
Sales to the United States Government (Spanish)
Ventas al Gobierno de los Estados Unidos		 Pub 102-S 12/17  
Sales for Resale Pub 103 02/20  
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  
District Taxes and Delivered Sales (Spanish)
Impuestos de Distrito y Ventas Entregadas		 Pub 105-S 07/19  
Combination Packages and Gift-Wrapping Pub 106 09/18  
Do You Need a California Seller's Permit? Pub 107 07/19  
Do You Need a California Seller's Permit? (Spanish)
Publicación 107-S ¿Necesita un permiso de vendedor de California?		 Pub 107-S 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 11/19  
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 12/19  
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 10/19  
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 12/19  
Appeals Glossary of Terms Pub 142B 09/17  
California Taxpayer Advocates Pub 145 11/18  
California Taxpayer Advocates (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 (Spanish)
Programa de Conformidad y Asistencia Publica Estatal		 Pub 164-S 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  
Striking Gold in California, What You Need to Know About Taxes and Your Small Business (Spanish)
Descubra Oro en California, Lo Que Debe Saber Sobre los Impuestos y Su Pequeña Empresa		 Pub 170-S 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 12/19  
Tax Appeals Assistance Program Pub 215 01/19  
Use Tax: Guide to Reporting Out-of-State Purchases Pub 217 10/19  
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  
California Department of Tax and Fee Administration Annual Report 2017-18 Pub 306 09/19  
Taxpayers' Rights Advocate's Annual Report Pub 316 17/18  
Alcohol Industry Trends (1st Quarter 2019) Pub 329 02/19  
Tax Information Bulletin Pub 388 12/19  
California's Counterfeit-Resistant Cigarette Tax Stamp Pub 403 01/20  
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 Presentation Handout Pub 422-PPTH 11/19  
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 3 Pub 422.3 01/20  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 4 Pub 422.4 01/20  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 5 Pub 422.5 01/20  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 6 Pub 422.6 01/20  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 7 Pub 422.7 01/20  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 8 Pub 422.8 01/20  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 9 Pub 422.9 01/20  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 1 Pub 422.1 01/20  
Basic Sales and Use Tax Seminars and Online Filing Clinics Team 10 Pub 422.10 01/20  
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  
Taxpayers' Bill of Rights Statutes Pub 468 03/19  
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 01/20  
CDTFA Additional Classes for Tax and Feepayers Team 3 Pub 480-3 01/20  
CDTFA Additional Classes for Tax and Feepayers Team 4 Pub 480-4 01/20  
CDTFA Additional Classes for Tax and Feepayers Team 5 Pub 480-5 01/20  
CDTFA Additional Classes for Tax and Feepayers Team 8 Pub 480-8 01/20  
CDTFA Additional Classes for Tax and Feepayers Team 9 Pub 480-9 01/20  
CDTFA Additional Classes for Tax and Feepayers Team 10 Pub 480-10 01/20  
Manufacturing and Research & Development Exemption Tax Guide Pub 541 09/18  
News for Tax Practitioners Pub 542 02/20  
CDTFA Information Sheet Pub 556 06/19  
Tax Help for the Cannabis Industry Pub 557 01/20  
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