Tax Guide for New Permit and License Holders

Congratulations on opening your new business in California!

Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). We recognize that locating and reviewing all of the information you need can be overwhelming.

Our goal is to provide information that is easily accessible, which will not only assist you in understanding your sales and use tax obligations but help you avoid simple filing mistakes. This guide provides the information that we believe is important to you in managing your business.

How to Use This Guide

Each section of this guide contains information important to your business.

The Filing and Payments section provides key resources related to filing returns and paying taxes or fees owed.

The Managing Your Sales section provides topics to help your business be successful and how to avoid problems with your taxes or fees. It also covers good recordkeeping practices, exemptions that may help you, where to find information specifically related to your type of business, assistance determining your tax and fee rates, and helpful guides and publications.

The Working with the CDTFA section helps you find the location of local CDTFA offices nearest to you for walk-in assistance, getting an educational consultation, obtaining tax and fee advice, and updating CDTFA with changes to your business.

Lastly, the Resources section provides links to a wealth of information, including forms and publications, current updates, web-based seminars, and access to live help from our customer service representatives.

Please note that the information included is general in nature and is not intended to replace any law or regulation.

If You Need Help

If at any time you need assistance with topics included in this guide, or with topics we may have not included, feel free to contact us by telephone or email. Contact information and hours of operation are available in the Resources section

If you have suggestions for improving this guide, please contact us via email.