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Sales & Use Tax Publications

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Alphabetical | Numerical

Title Publication Date Translated Publications Available
General
Aircraft and California Tax Fill-in Form Pub 79-A 04/08 Spanish
Appeals Procedures Sales and Use Taxes and Special Taxes Pub 17 08/10 Spanish, Thai
Audits Pub 76 05/11 Farsi, Korean, Spanish , Thai
California City and County Sales and Use Tax Rates Pub 71 11/11  
California Use Tax – For purchases made from out-of-state businesses Fill-in Form Pub 79-B 04/11 Spanish
Closing Out Your Seller's Permit Fill-in Form Pub 74 12/10 Chinese, Spanish
Consumer Sales and Use Tax Questions Pub 53-A 10/08 Spanish
Credit Card Payment Guide Pub 159-CCG 12/11
District Taxes (Sales and Use Taxes) Pub 44 04/09 Spanish
Documented Vessels and California Tax Fill-in Form Pub 79 05/08  
Efile Guide Pub 159 01/11 Chinese, Korean, Spanish, Thai, Vietnamese
Efile Guide for EFT Accounts Pub 159-EFT 01/11  
Electronic Funds Transfer Information Guide Pub 80 05/06 Spanish
Filing a Claim for Refund Pub 117 02/10 Spanish
Guide to Board of Equalization Services Pub 51 05/04 Chinese, Korean, Spanish, Vietnamese
How to Inspect and Correct Your Records Pub 58-A 12/05  
Innocent Spouse Relief from Sales & Use Tax Pub 57 10/03 Fill-in Form
Interest and Penalties Pub 75 06/09  
Managed Audit Program Pub 53 01/09  
Offers In Compromise Pub 56 03/11  
Out-of-State Sellers: Do You Need to Register with California? Pub 77 06/11  
Prepaid Sales Tax and Sales of Fuel Pub 82 01/08  
Resale Certificate Tips Pub 42 12/08 Spanish, Chinese, Korean
Sales and Use Taxes: Exemptions and Exclusions Pub 61 01/07  
Sales and Use Tax Questions for the Business Person Pub 53-B 11/06 Spanish
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers Pub 78 12/07 Spanish, Arabic, Chinese, Korean, Punjabi , Vietnamese
Statewide Compliance and Outreach Program Pub 164 07/11 Chinese, Korean, Spanish, Vietnamese
Striking Gold in California - What You Need to Know About Taxes and Your Small Business Pub 170 01/09 Spanish
Statewide Compliance and Outreach Program Pub 165 07/11  
Tax Collection Procedures Pub 54 10/09 Chinese, Korean, Spanish, Vietnamese
Tax Information for City and County Officials Pub 28 03/11  
Understanding Your Rights as a California Taxpayer Pub 70 09/11 Chinese, Korean, Spanish, Vietnamese
Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration Pub 52 08/11 Spanish
What to Expect in a Computer-Assisted Audit Pub 147 01/10  
Your California Seller's Permit Pub 73 05/10
 Chinese, Farsi, Korean, Spanish, Thai, Vietnamese
Industry Specific Tax Tips
Advertising Agencies Pub 38 02/09  
Agricultural Industry Pub 66 01/12  
Auto Repair Garages and Service Stations Pub 25 08/11 Spanish
Buying and Selling Dogs, Cats, and Other Animals Pub 122 08/07  
Cell Phones and Other Wireless Telecommunication Devices Pub 120 07/07 Chinese, Vietnamese, Korean
Construction and Building Contractors Pub 9 12/02  
Dining & Beverage Industry Pub 22 06/11 Korean, Spanish, Thai
Drug Stores Pub 27 03/10  
Dry Cleaners Pub 125 03/10 Korean, Chinese
Graphic Design, Printing and Publishing Pub 37 10/11  
Grocery Stores Pub 31 03/10 Chinese, Korean, SpanishChinese
Hospitals and Other Medical Facilities Pub 45 02/09  
Interior Designers and Decorators Pub 35 01/12 Spanish
Jewelry Stores Pub 64 03/09  
Leasing Tangible Personal Property Pub 46 03/11  
Liquor Stores Pub 24 08/09  
Locksmiths Pub 62 02/09  
Mobilehomes & Factory-Built Housing Pub 47 07/08  
Motor Vehicle Dealers Pub 34 08/11  
Nonprofit Organizations Pub 18 08/08 Spanish
Organized Camps Pub 127 04/11  
Photographers, Photo Finishers, and Film Processing Laboratories Pub 68 03/11  
Sales to American Indians and Sales in Indian Country Pub 146 08/11  
Sales to Purchasers From Mexico Pub 32 05/10 Spanish
Veterinarians Pub 36 08/10  
Watercraft Industry Pub 40 11/08  
Rules for Specific Types of Sales
Biodiesel and California Tax Pub 96 11/08  
California Businesses: How to Identify California Use Tax Due Pub 123 08/10 Chinese, Korean, Spanish, Vietnamese
California Use Tax Basics Pub 110 05/10 Spanish
Consignment Sales Pub 114 01/09 Spanish
Coupons, Discounts and Rebates Pub 113 12/10 Spanish
District Taxes and Delivered Sales Pub 105 03/09 Spanish
Do You Need a California Seller's Permit? Pub 107 05/10 Korean, Spanish
Drop Shipments Pub121 03/09  
Combination Packages and Gift-Wrapping Pub 106 12/09  
Internet Auction Sales and Purchases Pub 177 08/09  
Internet Sales Pub 109 08/09 Spanish
Mandatory Use Tax Registration for Service Enterprises Pub 126 03/10  
Online Buying or Selling—Know Your Tax Obligation FTB 3730 03/10  
Operators of Swap Meets, Flea Markets, or Special Events Pub 111 06/10 Spanish
Sales and Use Tax Records Pub 116 07/08 Spanish
Sales Delivered Outside California Pub 101 08/11 Spanish
Sales for Resale Pub 103 12/09 Spanish
Sales Tax and Warranties Pub 119 03/10  
Sales to Residents of Other Countries Pub 104 05/08 Spanish
Sales to the United States Government Pub 102 08/09 Spanish
Shipping and Delivery Charges Pub 100 09/07 Spanish
Tips, Gratuities, and Service Charges Pub 115 08/09 Spanish
Use Tax: Guide to Reporting Out-of-State Purchases Pub 217 08/11  
Vending Machine Food Sales Pub 118 07/09  
Voluntary Disclosure Program Pub 178 12/11  
Labor Charges Pub 108 03/10 Spanish