Tax Guide for Photography
Resources

Top Resources

• Publication 44, District Taxes (Sales and Use Taxes)
• Publication 68, Photographer, Photo Finishers, and Film Processing Laboratories
• Publication 100, Shipping and Delivery Charges
• Publication 101, Sales Delivered Outside California
• Publication 102, Sales to the United States Government
• Publication 103, Sales for Resale
• Publication 108, Labor Charges
• Publication 110, California Use Tax Basics
• Publication 116, Sales and Use Tax Records

Related Regulations

• Regulation 1507, Technology Transfer Agreements
• Regulation 1526, Producing, Fabricating, and Processing Property Furnished by Consumers –General Rules
• Regulation 1528, Photographers, Photocopiers, Photo Finishers and X-ray Laboratories
• Regulation 1529, Motion Pictures
• Regulations 1540, Advertising Agencies and Commercial Artists
• Regulation 1541, Printing and Related Arts

Forms

• CDTFA-230, General Resale Certificate

Other Helpful Resources

• CDTFA Online Services – Learn about the online services CDTFA offers, including online registration for seller's permits and other accounts.
• CDTFA Offices – A comprehensive listing of all CDTFA offices and contact information.
• City and County Tax Rates – A listing of current and historical tax rates.
• Contact Us – A listing of CDTFA contacts for your questions and concerns.
• Find Your Tax Rate – You can look up the current sales and use tax rate for a specific address.
• Get It in Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• News Releases – CDTFA News Releases cover a broad range of topics, including updates to tax laws and to resources for taxpayers.
• Special Notices – Special Notices offer taxpayers guidance regarding law and policy changes, significant news and program updates, and other important information.
• Sign Up for CDTFA Updates – Sign up to receive a monthly bulletin detailing important business information, including Special Notices, Tax Information Bulletins, and updates for local services.
• Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels (e.g., by speaking to a supervisor), when they want information regarding procedures related to a particular set of circumstances, or when there are apparent rights violations.
• Verify a Permit or License – You can use this to verify a seller's permit, cigarette and tobacco products retailer's license, eWaste account, or underground storage tank maintenance fee account.
• Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
• 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.