Industry & Tax and Fee Guides
The California Department of Tax and Fee Administration's (CDTFA) Industry & Tax and Fee Guides are a one-stop-shop for owners and operators looking for relevant information on key tax and fee issues.
Each Industry Guide covers the most common industry issues, and includes links to relevant resources, all in a convenient section-based format.
Each Tax and Fee Guide provides information regarding certain tax or fee topics.
These guides are a source of basic information that complement the CDTFA's many online publications, and are not a substitute for any applicable laws and regulations.
If you have any suggestions for improving these guides, please email them to us.
Industry Guides
- Agricultural Industry (español)
- Alteration or Tailoring
- Auto Repair Garages (español)
- Barbers and Beauty Shops
- Beer Brewers and Distributors
- Cannabis Businesses
- Caterers
- Construction Contractors (español)
- Digital Product Retailers and Purchasers
- Distillers and Distributors of Distilled Spirits
- Destination Management Companies
- Elective Ultrasound Providers
- Event Planners
- Firearm and Ammunition Product Sellers
- Florists
- Fulfillment Centers
- Gas Stations (español)
- Gig Economy
- Green Technology
- Grocery Stores (中文) (한국인) (ਪੰਜਾਬੀ) (Español) (Tiếng Việt)
- Liquor Stores (español)
- Mobile Phone Vendors
- Motor Vehicle Dealers
- Photography
- Purchases of Log Homes
- Rental Companies
- Restaurant Owners (español) (中文) (한국인) (Tiếng Việt)
- Venue Rental Businesses
- Winemakers and Distributors
Tax and Fee Guides
- Alcoholic Beverage Tax
- Cigarette and Tobacco Products
- Film & Television
- Fuel Taxes and Fees
- Lead-Acid Battery Fees
- Local Jurisdictions and Districts
- Lumber Products
- Manufacturing and Research & Development Equipment Exemption (español) (中文)
- Marketplace Facilitator Act
- Native Americans
- Sellers of Prepaid Mobile Telephony Services (MTS) and Telecommunication Service Suppliers
- Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision
- Vehicles, Vessels & Aircraft (中文) (한국인) (ਪੰਜਾਬੀ) (Español) (Tiếng Việt)
Other Guides
- Cooking Class Providers
- Historic Venues
- Home-Based Businesses
- Local and District Tax Guide for Retailers (español)
- Main Street Small Business Tax Credit II (AB-150)
- Membership Fees
- New Permit and License Holders (中文) (한국인) (español) (Tiếng Việt)
- Nonprofit Organizations
- Out of State Retailers
- State-Designated Fairgrounds
- The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act (Proposition 19)
- Tax Practitioners
- Temporary Sellers (español)
- Veteran's Tax Topic
More Industry Guides are coming soon!