Publication 44, District Taxes (Sales and Use Taxes)

This publication provides an overview of California’s district taxes, both sales and use, and explains how local jurisdictions impose voter approved taxes on top of the statewide rate. It explains how these taxes apply to retailers and purchasers based on where sales occur, where property is delivered, and where items are first used. The guide outlines key concepts such as being "engaged in business" in a district, place‑of‑sale rules, and situations requiring collection of district use tax.

Additional details cover complex applications of district tax, including rules for sales across district lines, construction contractors, leases, and special cases involving vehicles, vessels, and aircraft. The publication also provides examples, exemptions for fixed price contracts, credit provisions for tax paid purchases, and requirements for marketplace facilitators and online sellers. Guidance is included on reporting and paying use tax, registering when required, and accessing CDTFA resources for rates, forms, and written tax advice.

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Please note: This publication summarizes the law and applicable regulations in effect when the publication was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the information in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.

Revision June 2026