California Department of Tax and Fee Administration Releases ‘Tax Help for the Cannabis Industry’ Video Series
California Department of Tax and Fee Administration
Releases ‘Tax Help for the Cannabis Industry’ Video Series
The California Department of Tax and Fee Administration (CDTFA) has produced a three-part video series to help individuals who operate cannabis-based businesses learn about their tax responsibilities.
On January 1, 2018, two new cannabis taxes took effect – a cultivation tax and an excise tax. In addition, businesses that make retail sales of cannabis and cannabis products are required to report and pay sales and use tax. These videos will provide general information on the tax requirements for cannabis retailers, distributors, cultivators, and manufacturers. They also explain how to register for a cannabis tax permit and seller’s permit, how to determine if sales are taxable, how to calculate the proper tax rate, when to use or accept a resale certificate, and how to file returns and maintain adequate records.
The three-part video series includes:
Tax Help for the Cannabis Retailer
Tax Help for the Cannabis Distributor
Tax Help for the Cannabis Cultivator or Manufacturer
For more information about topics covered in these videos, email CDTFACannabisHelp@cdtfa.ca.gov, or view Tax Guide for Cannabis Businesses on the CDTFA website. For more information, call the 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.
California Department of Tax and Fee Administration
Offers Tax Relief for Businesses Impacted by Winter Storms and Mudslides
The California Department of Tax and Fee Administration (CDTFA) is offering tax relief to those impacted by the Thomas Fire and subsequent mudslides in Santa Barbara and Ventura counties.
Governor Edmund G. Brown Jr. issued an executive order to continue expediting recovery efforts in the impacted areas and to expand the emergency declaration to include damage caused by flooding and mudslides. All taxpayers and feepayers affected may request extensions to file returns and relief from penalties and/or interest.
A Local Assistance Center (LAC) has been set up at the Calvary Chapel, located at 1 N. Calle Cesar Chavez in Santa Barbara, and will remain open through February 3, 2018. Hours of operation are 11 a.m. to 6:30 p.m. Monday through Friday, and 10 a.m. to 2 p.m. on Saturdays. The LAC will be closed Sundays.
For those unable to reach the Santa Barbara LAC, a community gathering will take place in Carpinteria on Sunday, January 21, to serve individuals affected by the recent disasters. The event takes place from 2-4 p.m. at the Children’s Project at Main, located at 5208 8th Street in Carpinteria.
Taxpayers and feepayers for the programs below may request relief from penalties and/or interest and ask for an extension of time to file their tax or fee returns either online or by calling CDTFA’s Customer Service Center toll-free at 1-800-400-7115 (TTY: 711), Monday through Friday from 8 a.m. to 5 p.m. (Pacific time), excluding state holidays.
| Sales and Use Taxes | Oil Spill Response, Prevention, and Administration Fee |
| Lead-Acid Battery Fee | Lumber Products Assessment |
| Underground Storage Tank Maintenance Fee | Childhood Lead Poisoning Prevention Fee |
| Natural Gas Surcharge | Integrated Waste Management Fee |
| Energy Resources Surcharge | Occupational Lead Poisoning Prevention Fee |
| Emergency Telephone Users Surcharge | Covered Electronic Waste Recycling (eWaste) Fee |
| Cigarette and Tobacco Products Taxes and Licensing | Marine Invasive Species Fee (Ballast Water Management Fee) |
| Water Rights Fee | California Tire Fee |
| Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel Tax, Jet Fuel Tax) | Hazardous Waste Fees (Environmental Fee, Generator Fee, Disposal Fee, Facility Fee) |
| Prepaid Mobile Telephony Services Surcharge | Timber Yield Tax |
| Cannabis Cultivation Tax | Cannabis Excise Tax |
Important Notice: Recent legislation created the California Department of Tax and Fee Administration (CDTFA) to administer the taxes and fees previously collected by the Board of Equalization, with the exception of Property Taxes. Additional information concerning this recent change can be found at www.boe.ca.gov and at www.cdtfa.ca.gov. For more information on other taxes and fees in California, visit the California Tax Service Center.
