California Department of Tax and Fee Administration: Special Notice

Hello nonprofit friends! I just came across some great info for California nonprofits and wanted to share. If you have a California nonprofit and sell products and/or services, this applies to you. Although your nonprofit is exempt from paying income tax, it is not exempt from paying sales tax. This article dives into the details of California sales taxes. Enjoy! 

The CDTFA administers many of the state’s tax and fee laws. 

We will use the information to determine whether you are paying the correct amount of taxes and fees, or to collect any amounts you owe. You must provide all information requested, including your social security number (used for identification purposes.

A complete list of the California Revenue and Taxation Codes authorizing the CDTFA to maintain your information for the administration of its programs is printed below.

What happens if I don’t provide the information?

Your application for a permit, certificate, license, relief request, payment plan, or other programs may not be processed if your information is incomplete. If you are not able to file your required returns, you may have to pay penalties and interest. You may owe more taxes or fees, or receive a smaller refund, if you do not provide the requested information to support your exemptions, credits, exclusions, or adjustments.

If you provide fraudulent information, civil penalties may apply and you may be subject to criminal prosecution.

Can anyone else see my information?

Yes. While your records are covered by state laws that protect your privacy, the CDTFA may share information regarding your account with specific local, state, and federal government agencies, or companies contracted and authorized to represent the government agencies.

We may release the information printed on your permit, certificate, or license, such as your account type, start and closeout dates, and the names of business owners or partners (unless otherwise protected from disclosure), to the public. When you sell a business, we may give the buyer or other involved parties information regarding any of your outstanding tax liabilities.

With your written permission, we can release some or all of the information regarding your account to anyone you designate.

Can I review my records?

Yes. Requests should be made in writing to your closest CDTFA office or responsible official listed below. For a complete listing of our locations or a copy of publication 58A, How to Inspect and Correct Your Records, visit us at www.cdtfa.ca.gov, or call our Customer Service Center at 1-800-400-7115 (TTY:711), Monday through Friday, 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays. You may contact the CDTFA’s Disclosure Office:

Disclosure Office, MIC:82
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0082
1-916-445-2918

Who is responsible for maintaining my records?

The officials listed below are responsible for maintaining your records.

Field Operations Division, MIC:47
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0047
Business Tax and Fee Division, MIC:43
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0043

The CDFTA may disclose information to authorized officials of the following contracted agencies, among others:

United States government agenciesState of California government agencies and officialsState agencies outside of California for tax enforcement purposesCity and County attorneys, prosecutors, and law enforcement departmentsAny agency authorized to enforce local tobacco control ordinances

The CDTFA must collect information in order to administer the state laws listed below.Code sections are from the California Revenue and Taxation Code unless otherwise noted.

Business Tax and Fee Division

Sales and Use Tax (SUT)

Sales and Use Tax (sections 6001-7176, 7200-7226, 7251-7279.6, 7285-7288.6)Fee Collection Procedures (sections 55001-55381)Lumber Products Assessment Fee (Public Resources Code section 4629-4629.13)Prepaid Mobile Telephony Services Surcharge (sections 55001-55381, 42001-42024, 42100-42111)

Special Taxes and Fees (STF)

Alcoholic Beverage Tax (sections 32001-32557)California Tire Fee (sections 55001-55381, Public Resources Code section 42860-42895)Cannabis Tax (sections 34010-34021.5, 55001-55381)Childhood Lead Poisoning Prevention Fee (sections 43001-43651, Health and Safety Code section 105310)Cigarette and Tobacco Products Tax (sections 30001-30483, Health and Safety Code sections 104555-104558)Cigarette and Tobacco Products Licensing Act of 2003 (Business and Professions Code sections 22970-22991, Government Code section 15618.5, Penal Code section 830.11)Covered Electronic Waste Recycling Fee (sections 55001-55381, Health and Safety Code sections 25214.10.1-25214.10.2, Public Resources Code sections 42463-42485)Diesel Fuel Tax (sections 60001-60709)Emergency Telephone Users Surcharge (sections 41001-41176)Energy Resources Surcharge (sections 40001-40216)Fee Collection Procedures (sections 55001-55381)Fire Prevention Fee (Public Resources Code sections 4210-4228)Hazardous Substances Tax (sections 43001-43651, Health and Safety Code sections 25174-25174.11, 25205.1-25205.23)Integrated Waste Management Fee (sections 45001-45984, Public Resources Code sections 48000-48008)International Fuel Tax Agreement (sections 9401-9433)Lead-Acid Battery Recycling Fees (Health and Safety Code section 25215-25215.75)Marine Invasive Species (Ballast Water) Fee (sections 44000-44008, 55001-55381, Public Resources Code sections 71200-71271)Motor Vehicle Fuel Tax, including Aircraft Jet Fuel Tax (sections 7301-8526)Natural Gas Surcharge (sections 55001-55381, Public Utilities Code sections 890-900)Occupational Lead Poisoning Prevention Fee (sections 43001-43651, Health and Safety Code sections 105190, 105195)Oil Spill Response, Prevention, and Administrative Fees (sections 46001-46751, Government Code sections 8670.40, 8670.48)Regional Railroad Accident Preparedness and Immediate Response Fee (sections 55001- 55381, Government Code sections 8574.30 – 8574.48)Tax on Insurers (sections 12001-13170)Timber Yield Tax (sections 38101-38908)Underground Storage Tank Maintenance Fee (sections 50101-50162, Health and Safety Code sections 25299.10-25299.51)Use Fuel Tax (sections 8601-9355)Water Rights Fee (sections 55001-55381, Water Code sections 1525-1552)

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