This publication is designed to help you understand how sales and use tax applies in your business operations. If
you cannot find the information you are looking for in this publication, please visit our website or call our Taxpayer
Information Section at 800-400-7115. Customer service representatives are available to answer your questions
weekdays between 8:00 a.m. and 5:00 p.m. (Pacific time), except state holidays.
This publication complements publication 73, Your California Seller’s Permit, which includes general information
about obtaining a permit; using a resale certificate; collecting and reporting sales and use taxes; buying, selling, or
discontinuing a business; and keeping records. Please also refer to our website or the For More Information section
of this publication for Board of Equalization (BOE) regulations and publications referenced in this publication.
you cannot find the information you are looking for in this publication, please visit our website or call our Taxpayer
Information Section at 800-400-7115. Customer service representatives are available to answer your questions
weekdays between 8:00 a.m. and 5:00 p.m. (Pacific time), except state holidays.
This publication complements publication 73, Your California Seller’s Permit, which includes general information
about obtaining a permit; using a resale certificate; collecting and reporting sales and use taxes; buying, selling, or
discontinuing a business; and keeping records. Please also refer to our website or the For More Information section
of this publication for Board of Equalization (BOE) regulations and publications referenced in this publication.
