Resources for Photography
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
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.