Business Taxes and Fees in California
Sales & Use Tax
The Business Tax and Fee Division and the Field Operations Division are responsible for administering California's state, local, and district sales and use tax programs, which provide more than 80 percent of CDTFA-collected revenues. Visit our Sales and Use Tax page for more information.
Special Taxes and Fees
The Business Tax and Fee Division administers over 30 special tax and fee programs that encompass a broad range of activities and transactions. Some receipts are allocated to the state's General Fund. Other special taxes and fees fund specific state services, from highway construction to recycling programs. The Business Tax and Fee Division administers most of the special tax and fee programs in cooperation with other state agencies. Visit our Special Taxes and Fees page for more information on these programs.
Tax and Fee programs administered by the California Department of Tax and Fee Administration:
- Alcoholic Beverage Tax
- California Firearms, Firearm Precursor Parts, and Ammunition Excise Tax
- California Tire Fee
- Cannabis Tax
- Childhood Lead Poisoning Prevention Fee
- Cigarette & Tobacco Products Licensing Program
- Cigarette & Tobacco Products Tax
- Cigarette Tax Stamp Program
- Covered Electronic Waste Recycling Fee
- Emergency Telephone Users (911) Surcharge and Local Charges
- Energy Resources (Electrical) Surcharge
- Fire Prevention Fee
- Fuel Taxes & Fees
- Hazardous Waste Activity Fee
(effective 9/13/16 administration of this fee transferred to DTSC) - Hazardous Waste Disposal Fee
- Hazardous Waste Environmental Fee
- Hazardous Waste Facility Fee
- Hazardous Waste Generator Fee
- Integrated Waste Management Fee (Solid Waste & Wood Waste)
- Lead-Acid Battery Fees
- Lithium Extraction Excise Tax
- Lumber Products Assessment
- Marine Invasive Species (Ballast Water) Fee
- Natural Gas Surcharge
- Occupational Lead Poisoning Prevention Fee
- Sales & Use Tax
- Tax on Insurers
- Timber Yield Tax Program
- Water Rights Fee