SALES AND USE TAX-STATE AGENCY/DEPARTMENT RESPONSIBILTY - 8482

(Revised and renumbered from 8720)

Each agency’s/department’s responsibility is to comply with the California Department of Tax and Fee Administration (CDTFA) rules and regulations.  Agencies/departments are required to do the following:

1. Obtain seller’s permits from the CDTFA if selling tangible personal property.
2. Collect sales tax if a transaction is taxable as defined by the CDTFA.
3. File timely sales and use tax returns based on the filing frequency assigned by the CDTFA (quarterly, calendar year, or fiscal year, etc.).
4. Make payments or prepayments of sales and use tax to the CDTFA on a timely basis.