How to File a Sales and Use Tax Return with One Selling Location Using a Limited Access Code

cdtfa.ca.gov/
The California Department of Tax and Fee Administration (CDTFA) administers California's sales and use, fuel, tobacco, and other taxes and collects fees that fund specific state programs.

As of July 1, 2017, the CDTFA assumed all previous statutory tasks of the Board of Equalization, and performs administrative functions for the Board. The CDTFA reports to the California Government Operations Agency (govops.ca.gov/).

The Taxpayer Transparency and Fairness Act of 2017 restructured the State Board of Equalization and separated its functions among three separate entities to guarantee impartiality, equity, and efficiency in tax appeals, protect civil service employees, ensure fair tax collection statewide, and uphold the California Taxpayers' Bill of Rights.