Online Resources
For more resources, please see Tax Education Events.
Getting Started
The videos and resources below give basic information about sales and use tax and introduce the services offered by the CDTFA to help you start and run your business in California.
Topic & Descriptions
Registering with the California Department of Tax and Fee Administration
Learn how to quickly and easily register with the California Department of Tax and Fee Administration and get your permit, license, or account. Our online registration system is the easy, secure, and convenient way to register and get your business started.
To comply with California's tax laws, it is critical you keep accurate and complete records. This video will help you understand the records you must keep to help you correctly determine the amount of sales and use tax you owe.
Understanding the Resale Certificate
This video helps both sellers and purchasers learn the proper way to document sales that are exempt from tax. Learn the difference between taxable and non-taxable inventory and purchases, and how to submit your resale certificate in a proper and timely manner.
This video will help you understand how to file your California Department of Tax and Fee Administration return. Most tax and feepayers are eligible to file online.
Watch this video to get important tips and other information about making a payment to the California Department of Tax and Fee Administration. You may pay by credit card, check, money order, or through an electronic transfer from your bank account. Easily and conveniently make payments online with your User ID and password.
What California Businesses Should Know: Do you know if your business owes use tax? If you purchase items out-of-state, or use, give away, or consume items from your inventory that you intended for resale, you may owe use tax to the California Department of Tax and Fee Administration. This video helps you understand use tax, and how to pay it on your tax return.
There are many easy ways to connect with the California Department of Tax and Fee Administration, and get information about our programs and services.
Growing Your Business
Depending on your business, you may need to work with other state and local organizations to start and grow your business. We've developed these videos and resources to highlight basic steps needed to grow your business.
Topic & Descriptions
Basic Sales and Use Tax Seminar
Basic Sales and Use Tax Video Presentation (Español)
The California Department of Tax and Fee Administration presents all of the basics you ever wanted to know about Sales and Use Tax and a little bit more. This presentation should save you money and problems.
Sales and Use Tax Record Keeping
The California Department of Tax and Fee Administration conducts webinars on Sales and Use Tax Record Keeping. The webinar gives a basic overview of what records and requirements are needed to comply with your sales and use tax responsibilities as a retailer. For more information please read our Publication 116, Sales and Use Tax Records.
Tax Return Preparation
Sales and Use Tax Return Preparation
Here at the California Department of Tax and Fee Administration, we value your time. That's why we've created an easy, convenient way for taxpayers to register and file online.
SCORE presents this course is an overview on how to write a business plan designed to aid new business owners with start-up and financing needs. It will also assist established business owners with a plan to implement changes in response to a changing economy. A well written business plan is a necessity during these tough economic times and is a critical part of business success.
Operating Your Business from Your Home
The Internal Revenue Service presents this video is for small business owners who operate their business out of their home. The video provides information on figuring and claiming the deduction for business use of the home. At the end of this video you will be able to determine if you are eligible for the business use of the home deduction and determine the deductions you are eligible for.
The U.S. Small Business Administration provides a step by step primer on planning, launching, managing, and growing your business. Learn how to connect your business with resources, funding, and guidance that you need to be successful.
The Small Business Development Center presents effective strategies to launch a successful marketing plan for your unique client base. Learn how market research assists business owners with identifying a target market and the importance of developing a relationship marketing plan.
The Department of General Services wants you to know that the State of California and many local Government entities are looking to contract with Small Businesses (SBs) and Disabled Veteran Business Enterprises (DVBEs). Becoming a California certified SB/DVBE can lead to many contracting opportunities for you and your business. Learn how you can be a supplier for the State!
The Internal Revenue Service wants you to learn about extremely important aspects of business tax requirements. This video will explain basic record keeping recordkeeping tax requirements, the purpose of an employer identification number, basic bookkeeping and accounting methods, and more!
The Employment Development Department presents this workshop on explaining how to apply common law and statutory law to determine if a worker is an employee or independent contractor. It will also cover scenarios which could lead to costly audits, provide no-cost ways to get help and to avoid potential problems.
State Income Tax and Small Business – Franchise Tax Board
As a new business owner, one of the first critical questions is determining which form of ownership will best meet your business needs. This presentation gives you an overview of different forms of business ownership and discusses some of their key features, tax filing requirements, estimated tax requirements, advantages, and disadvantages.
Nonprofit, Exempt, & Faith-based Organizations
Nonprofit, exempt, and faith-based organizations may qualify for special exemptions that other businesses may not qualify for. These video and resources will cover basic information about eligibility requirements, compliance, and regulations.
Topic & Descriptions
Sales and Use Taxes for Nonprofit Organizations
Take this course on how sales and use tax impact nonprofit and exempt organizations. You will learn the difference between the two types of tax and how to identify if your organization is eligible to qualify for special exemptions.
In this video you will be introduced to the property tax exemption process. The presentation covers eligibility requirements, types of property exemptions, and explains how qualifying nonprofit and exempt organizations can file for an exemption.
Stay Exempt – Tax Basics for Exempt Organizations
Learn how to maintain your organization's exempt status. This course covers the topics of qualifying for the 501(c)(3) exemption status, understanding the difference between nonprofit and exempt organizations, and how to avoid activities that may jeopardize your 501(c)(3) status.
Introduction to Tax-Exempt Status
Did you know that most charities and nonprofit organizations here in California must apply and receive a determination or acknowledgement letter from the Franchise Tax Board in order to be recognized as tax-exempt in California? Learn how your exempt organization can remain compliant with state law and what the filing requirements are.
Regulation of Charities and Fundraisers
The California Attorney General requires all charitable trustees and fundraising professionals to register and file annual financial disclosure reports. In addition, nonprofit organizations that conduct raffles for charitable purposes are required to register and file a financial report for each raffle held. This in-depth publication will go over what you need to know about the regulation of charities and fundraiser.
Employment Taxes and the Nonprofit Organization
Do you know the difference between an employee and independent contractor? This presentation will teach you the difference on how to classify workers, plus help to uncover common misconceptions about the laws affecting employment status.
Industry
The California Department of Tax and Fee Administration's Industry and Tax Guides are a one-stop-shop for owners and operators looking for information on key tax and fee issues relevant to their business.
Cigarette and Tobacco Retail Sales
A Guide for Cigarette and Tobacco Wholesalers and Distributors
Other Resources
An important message from the Taxpayers' Rights Advocate Office
On this tab, you will find links to various federal, state, and local government agency resources as well as links to other organizations that support small businesses.
An important message from the Taxpayers' Rights Advocate Office This link contains a video
Government Resources
CDTFA
- Register a business, file a return, or make a payment
- Filing Dates for Sales and Use Tax Returns
- Find Your Tax Rate by Address
- Find a Tax or Fee Rate
- Check Permits, Licenses, or Accounts
- CDTFA Office Locations
- Received a Letter or Notice
- Industry Guides
- Online Classes
- Watch a Video Tutorial
- Forms and Publications
- Report Suspected Violations
Federal
- Internal Revenue Service
- IRS Video Portal – Small Businesses
- IRS, Employee Plans
- Social Security Administration
- U.S. Small Business Administration
- International Trade Administration, U.S. Department of Commerce
- Patents and Trademarks Library of Congress
State
- Alcoholic Beverage Control
- CalGold
- California Business Portal
- California Chambers of Commerce
- California Cities & Counties
- California Counties
- California County Assessor Offices
- California District Attorney Offices – Bad Check Restitution Program
- California Public Utilities Commission
- California Secretary of State
- California Tax Education Council
- California Tax Service Center
- California Workforce Development Board
- Department of Consumer Affairs
- Department of General Services, Procurement Division
- Department of Industrial Relations
- Department of Social Services
- Employment Development Department
- Employment Development Department, WOTC Program
- Governor's Office of Economic Development
- State Controller's Office, Unclaimed Property Division
- Franchise Tax Board
- U.S. Department of Labor – ESBA Benefits
- Small Business Assistance Center
- Small Business Development Centers
- State Compensation Insurance Fund
Local
- Association of Business Development Centers
- Better Business Bureau
- Centers for International Trade Development
- Los Angeles County WorkSource Center
- National Association of Women Business Owners
- Service Corps of Retired Executives
- USPS, Small Business Development
- Yuba City Downtown Business Association
Private Resources
Economic Development Centers
- Inland Empire Small Business Development Center
- Sierra Small Business Development Center
- Superior California Economic Development
Multi-cultural Organizations
- ACCION
- A New America
- Asian, Inc.
- Asian Business Association of Orange County
- Asian Pacific Islander Small Business Program
- Hispanic Chamber of Contra Costa County
- Orange County Hispanic Chamber of Commerce
Women's Business Centers
- Coachella Valley Women's Business Center
- Inland Empire Women's Business Center
- Orange County Women's Business Institute
- San Diego and Imperial Women's Business Center
- Women's Economic Ventures
Entrepreneurs
- American Management Association
- Better Business Bureau
- California Society of Certified Public Accountants
- Community Development Venture Capital Alliance
- Department of Housing and Urban Development
- My Own Business, Inc.
- National Black Business Council, Inc.
- SCORE
- SCORE California Locations
- TMC Development Working Solutions
Additional Resources
Sales of Cigarette & Tobacco Products – Retailers
Welcome to the online seminar for cigarette and tobacco Retailers. The information below is provided to help you better understand the state's requirements and your responsibilities as a Retailer of cigarettes and tobacco products in California. The seminar allows you to review the information at your own pace. We highly recommend you view the entire presentation for complete information and to ensure compliance with the Cigarette and Tobacco Tax Laws.
Online Seminar:
Sales of Cigarettes and Tobacco Products in California – What All Retailers should Know
Questions?
- If you have specific questions, please send us an email.
Sales of Cigarette & Tobacco Products – Wholesalers and Distributors
Welcome to the online seminar for cigarette and tobacco Wholesalers and Distributors. The information below is provided to help you better understand the state's requirements and your responsibilities as a Wholesaler or Distributor of cigarettes and tobacco products in California. The seminar allows you to review the information at your own pace. We highly recommend you view the entire presentation for complete information and to ensure compliance with the Cigarette and Tobacco Tax Laws.
Online Seminar:
Sales of Cigarettes and Tobacco Products in California – A Guide for Wholesalers and Distributors
Questions?
- If you have specific questions, please send us an email.
Publications
- Cigarette Distributor Licensing and Tax Stamp Guide (Pub 63)
- California Cigarette and Tobacco Product Taxes (Pub 93)
- Cigarette and Tobacco Product Sales Compliance Inspections (Pub 152)
- California's Counterfeit-Resistant Cigarette Tax Stamp (Pub 403)
- Master Settlement Agreement (Pub 407)
- Flavored Cigarettes Banned in the United States (Pub 429)
- Things to Know Before You Buy Cigarettes and Tobacco Products (Pub 473)
- Order CDTFA Publications and Forms Online
On this tab, there are quick links to publications you may find useful regarding your California nonprofit of faith-based organization obligations.
Nonprofit Organization Types
Starting a Nonprofit
- Guide for Charities
- Tax Information for Charities & Other Non-Profits
- Tax Tips for Nonprofit Organizations (Pub 18)
- Introduction to Tax-Exempt Status (FTB Pub 927)
- Charitable Organizations (Regulation 1570)
- Applying for c 3 status (IRS Pub 4220)
- Compliance Guide for 501c(3) Public Charities (IRS Pub 4221PC)
- Compliance Guide for 501c(3) Private Foundations (IRS Pub 4221PF)
- Registration of Unincorporated Nonprofit Association
Dissolving a Nonprofit
Tax Exempt
- Introduction to Tax-Exempt Status (FTB Pub 927)
- Tax-Exempt Status for Your Organizations (IRS Pub 557)
- Guidelines for Homeowners’ Associations (FTB Pub 1028)
- Tax on Related Business Income of Exempt Organizations (IRS Pub 598)
- Exempt Organization Business Income Tax Booklet (FTB Pub 109)
Faith-based & Veterans
Nonprofit Organization Functions
Selling Something – Even Temporarily
- Do You Need a Seller's Permit? (Pub 107)
- Sales and Use Taxes: Tax Expenditures (Pub 61)
- Consignment Sales (Pub 114)
- Operators of Swap Meets, Flea Markets and Special Events (Pub 111)
- Are Your Internet Sales Taxable? (Pub 109)
- Sales for Resale (Pub 103)
- District Taxes and Sales Delivered in California (Pub 105)
Buying Something
Raising Funds
- Charitable Contributions (IRS Pub 526)
- Charitable Contributions – Substantiation and Disclosure Requirements (IRS Pub 1771)
- Gaming Publication for Tax-Exempt Organizations (IRS Pub 3079)
- A Charity's Guide to Vehicle Donations (IRS Pub 4302)
- A Donor's Guide to Vehicle Donations (IRS Pub 4303)
- Raffles
Paying Your Taxes
- Electronic Choices to Pay All Your Federal Taxes (IRS Pub 966)
- e-Postcard – new filing requirements (IRS Pub 4619)
- Exempt Organizations – Requirements for Filing Returns & Paying Filing Fees (FTB Pub 1068)
- California Exempt Organization Annual Information Return (FTB Form 199) instructions
Using, Owning, or Renting Property
- County Assessors and Contact Information
- Irrevocable Dedication and Dissolution language (Property Tax Rule 143)
- Frequently Asked Questions for Property Tax Exemptions
- List of Eligible Organizations holding Organizational Clearance Certificates
- Claim for Organizational Clearance Certificate
- Claim for Supplemental Clearance Certificate
- Claim form BOE 277-L1
- Property Tax Exemptions for Religious Organizations (Pub 48)
- Property Tax Welfare Exemption (Pub 149)
- Assessors' Handbook: AH267: Welfare, Church and Religious Exemptions
Having Employees
- Selection Of Financing Method By A Nonprofit Organization – DE 1SNP
- Information Sheet: Payroll Taxes – DE 8714E
- Information Sheet: Nonprofit And/or Public Entities – DE 231NP
- Information Sheet: Specialized Coverage (Elective Coverage For Exempt Workers) – DE 231SC
- Potential Liability For Unemployment Insurance Benefits When Electing The Reimbursable Method Of Financing – DE 1378f
- Application For Unemployment And Disability Insurance Elective Coverage – DE 1378
See Also:
- An important message from the Taxpayers' Rights Advocate Office This link contains a video
- CDTFA Office Locations
- Need a Form? Call Us
- Getting Professional Help with Taxes