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:
- Obtain seller’s permits from the CDTFA if selling tangible personal property.
- Collect sales tax if a transaction is taxable as defined by the CDTFA.
- File timely sales and use tax returns based on the filing frequency assigned by the CDTFA (quarterly, calendar year, or fiscal year, etc.).
- Make payments or prepayments of sales and use tax to the CDTFA on a timely basis.
No Revisions for this item.