Gain an understanding of sales and use tax, district tax, taxable and nontaxable labor, as well as foreign and interstate taxability. Learn if you need a seller’s permit and how to complete a resale certificate. Discover what exemptions and deductions are available and the formula for selling items “tax included.” Get a solid foundation on recordkeeping and filing requirements. See all the online services now available including registration, filing, payment, and free industry tax guides and publications related to your business. Then, get step-by-step instructions on how to file your Sales and Use Tax return electronically using the California Department of Tax and Fee Administration’s new online services system.