California Department of Tax and Fee Administration

California Department of Tax and Fee Administration
Agency overview
FormedJanuary 1, 2018 (2018-01-01)
Preceding agency
JurisdictionStatewide jurisdiction over sales, use and special taxes
HeadquartersSacramento, California
38°32′40″N 121°24′26″W / 38.544344966644864°N 121.40727108202177°W / 38.544344966644864; -121.40727108202177
Agency executive
  • Nicolas Maduros, Director (as of 2021)
Parent agencyCalifornia Government Operations Agency
Websitecdtfa.ca.gov

The California Department of Tax and Fee Administration (CDTFA) is the public agency charged with assessing and collecting sales and use taxes, as well as a variety of excise fees and taxes, for the U.S. state of California. The department has several other ancillary functions, such as ensuring that sellers comply with permit requirements. The department was formed on January 1, 2018, by the Taxpayer Transparency and Fairness Act of 2017, which reduced the California State Board of Equalization to its constitutional functions of supervising county tax assessors and assessing certain specified types of property.

The department is one of the State of California's three primary state taxing agencies, collecting over 70 billion dollars annually in revenue for the State.[1] The other two are the Employment Development Department and the Franchise Tax Board.[2]

  1. ^ "California Department of Tax and Fee Administration (CDTFA)".
  2. ^ Daniel L. Simmons, California Tax Collection: Time for Reform, 48 Santa Clara L. Rev. 279 (2008).