Business Owner Publications

Here are quick links to publications you may find useful if you decide to start a business, or grow your existing one.

An important message from the Taxpayers’ Rights Advocate Office  Video Camera Icon

Applying for a Permit
Number Title
51 Board of Equalization Resource Guide to Free Tax Products and Services
73 Your California Seller’s Permit
107 Do You Need a California Seller’s Permit?
170 Striking Gold in California
  Applications (Permit/License)
Helpful Publications to Get You Started
Number Title
44 District Taxes
53B 10 Sales and Use Tax Questions for the Business Person
58A How to Inspect and Correct Your Records
61 Sales and Use Taxes: Exemptions and Exclusions
103 Sales for Resale
105 District Taxes and Delivered Sales
109 Internet Sales
116 Sales and Use Tax Records
689 Don’t Gamble With Your Taxes: Read the Fine Print About Incorporating in Nevada
982 How to Select an Income Tax Return Preparer
984 Franchise Tax Board: Common Business Expenses for the Business Owner and Highlights of the Federal/State Differences
1123 Franchise Tax Board’s Guide to: Forms of Ownership
Out-of-State Sellers
Number Title
53A 10 Consumer Sales and Use Tax Questions
77 Out-of-State Seller: Do You Need to Register with California?
101 Sales Delivered Outside California
104 Sales to Residents of Other Countries
1017 Nonresident Withholding S Corporation and Partnership Guidelines
Use Tax
Number Title
53A 10 Consumer Sales and Use Tax Questions
53B 10 Sales and Use Tax Questions for the Business Person
79 Documented Vessels and California Tax
79A Aircraft and California Tax
79C Use Tax Introduction and Payment Options
110 California Use Tax Basics
116 Sales and Use Tax Records
123 California Businesses: How to Identify California Use Tax Due
Paying Your Taxes
Number Title
159 eFile Guide
172 IFTA eFile Guide
89ST EFT Quick Reference Guide/Special Taxes
Publications to Help You File Your Return
Number Title
44 District Taxes
61 Sales and Use Taxes: Exemptions and Exclusions
73 Your California Seller’s Permit
75 Interest and Penalties
82 Prepaid Sales Tax and Sales of Fuel
103 Sales for Resale
116 Sales and Use Tax Records
Business Type
Number Title
9 Construction and Building Contractors
22 Dining and Beverage Industry
24 Liquor Stores
25 Auto Repair Garages and Service Stations
27 Drug Stores
31 Grocery Stores
34 Motor Vehicle Dealers
35 Interior Designers and Decorators
36 Veterinarians
38 Advertising Agencies
40 Watercraft Industry
45 Hospitals and Other Medical Facilities
47 Mobilehomes and Factory-Built Housing
52 Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration
62 Locksmiths
64 Jewelry Stores
66 Agricultural Industry
68 Photographers, Photo Finishers, and Film Processing Laboratories
111 Operators of Swap Meets, Flea Markets and Special Events
118 Vending Machine Food Sales
120 Cell Phones and Other Wireless Telecommunication Devices
122 Buying and Selling Dogs, Cats, and Other Nonfood Animals
146 Sales to American Indians and Sales on Indian Reservations
Business Need
Number Title
28 Tax Information for City and County Officials
32 Sales to Purchasers from Mexico
42 Resale Certificate Tips
44 District Taxes
46 Leasing of Tangible Personal Property in California
51 Board of Equalization Resource Guide to Free Tax Products and Services
100 Shipping and Delivery Charges
101 Sales Delivered Outside California
102 Sales to the U.S. Government
103 Sales for Resale
104 Sales to Residents of Other Countries
105 District Taxes and Delivered Sales
106 Gift-Wrapping Charges
107 Do You Need a California Seller’s Permit?
108 When Is Labor Taxable?
109 Internet Sales
110 California Use Tax Basics
113 Coupons and Sales Tax
114 Consignment Sales
115 Tips, Gratuities, and Service Charges
116 Sales and Use Tax Records
119 Sales Tax and Warranties
121 Drop Shipments
177 Internet Auction Sales and Purchases
987 Top Twelve Tax Scams
Employee Information
Number Title
DE44 California Employers’ Guide 2010
DE195 Employers’ Bill of Rights
DE231 Information Sheet Employment
DE231A Information Sheet Wages
DE573 Let EDD Help! Don’t be taken by Surprise!
DE573CA Paying Cash Wages “under the table”… is it really worth the risk?
DE920 The ABCs of California Payroll Taxes. What every new employer needs to know
Closing Your Business
Number Title
56 Offers in Compromise
57 Innocent Spouse Relief from Sales and Use Tax
58A How to Inspect and Correct Your Records
74 Closing Out Your Seller′s Permit
116 Sales and Use Tax Records
117 Filing a Claim for Refund
 

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