California Department of Tax and Fee Administration
May 03, 2024
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.
California Department of Tax and Fee Administration
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]
The collection of almost all state sales taxes and special fees, prior to the formation of the Administration, was handled by the California State Board of Equalization, a constitutional body composed of constitutional offices; despite almost a century of attempts to reform the Board, owing to various corruption-related concerns, these efforts were not successful for most of its history.[3] However, in 2017, a Department of Finance audit revealed missing funds and signs of nepotism by the Board's members, including the misuse of state time by requiring Compliance Representatives and other administrative workers to do menial work for promotional events.[4][5] In June 2017, the California Department of Justice began a criminal investigation into the members of the Board.[6]
On June 27, 2017, the legislature stripped the Board of most of its powers; its collection and assessment functions were transferred to the Administration, while its appeal powers were transferred to the California Office of Tax Appeals.[7] This constituted the shift of 90% of workers into the new departments.[7]
Appealsedit
Appeals from tax and fee decisions made by the department go to the Office of Tax Appeals, as with the Franchise Tax Board. This excludes appeals from matters concerning the Alcoholic Beverage Tax and the Tax on Insurers, as the department is only contracted to collect those taxes on behalf of the Board of Equalization.
The department handles the vast majority of California's sales, use and excise tax assessment, auditing and collection. It also collects the 1.25% Bradley-Burns Uniform Local Sales and Use Tax and various 'district taxes'.
Sales & use tax
Alcoholic Beverage Tax (contracted to administer on behalf of the Board of Equalization)
California Tire Fee
Cannabis Taxes
Childhood Lead Poisoning Prevention Fee
Cigarette & Tobacco Products Licensing Program
Cigarette & Tobacco Products Tax
Cigarette Tax Stamp Program
Covered Electronic Waste Recycling Fee
Diesel Fuel Tax
Emergency Telephone Users (911) Surcharge and Local Charges
^"California Department of Tax and Fee Administration (CDTFA)".
^Daniel L. Simmons, California Tax Collection: Time for Reform, 48 Santa Clara L. Rev. 279 (2008).
^Ashton, Adam (23 April 2017). "For 90 years, Californians have tried to kill this tax board. This is why they failed". The Sacramento Bee. Retrieved 25 April 2017.
^Ashton, Adam (24 March 2017). "Audit: California tax collectors on 'parking lot duty' for promotional events as politicos push boundaries". The Sacramento Bee. Retrieved 25 April 2017.
^Ashton, Adam (31 March 2017). "Here's the audit shaking up the Board of Equalization". The Sacramento Bee. Retrieved 25 April 2017.
^Ashton, Adam (20 June 2017). "Criminal investigation targets California tax board leaders". The Sacramento Bee. Retrieved 18 July 2017.
^ abMcGreevy, Patrick (27 June 2017). "In massive shakeup, Gov. Jerry Brown breaks up California's scandal-plagued tax collection agency". Los Angeles Times. Retrieved 18 July 2017.
May 03, 2024
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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 California Department of Tax and Fee AdministrationAgency overviewFormedJanuary 1 2018 2018 01 01 PrecedingCalifornia Board of EqualizationJurisdictionStatewide jurisdiction over sales use and special taxesHeadquartersSacramento California38 32 40 N 121 24 26 W 38 544344966644864 N 121 40727108202177 W 38 544344966644864 121 40727108202177Agency executiveNicolas Maduros Director as of 2021 Parent agencyCalifornia Government Operations AgencyWebsitecdtfa wbr ca wbr gov 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 Contents 1 History 2 Appeals 3 Tax and fee programs 3 1 Former programs 4 See also 5 ReferencesHistory editThe collection of almost all state sales taxes and special fees prior to the formation of the Administration was handled by the California State Board of Equalization a constitutional body composed of constitutional offices despite almost a century of attempts to reform the Board owing to various corruption related concerns these efforts were not successful for most of its history 3 However in 2017 a Department of Finance audit revealed missing funds and signs of nepotism by the Board s members including the misuse of state time by requiring Compliance Representatives and other administrative workers to do menial work for promotional events 4 5 In June 2017 the California Department of Justice began a criminal investigation into the members of the Board 6 On June 27 2017 the legislature stripped the Board of most of its powers its collection and assessment functions were transferred to the Administration while its appeal powers were transferred to the California Office of Tax Appeals 7 This constituted the shift of 90 of workers into the new departments 7 Appeals editAppeals from tax and fee decisions made by the department go to the Office of Tax Appeals as with the Franchise Tax Board This excludes appeals from matters concerning the Alcoholic Beverage Tax and the Tax on Insurers as the department is only contracted to collect those taxes on behalf of the Board of Equalization Tax and fee programs editMain article Taxation in California Sales tax The department handles the vast majority of California s sales use and excise tax assessment auditing and collection It also collects the 1 25 Bradley Burns Uniform Local Sales and Use Tax and various district taxes Sales amp use tax Alcoholic Beverage Tax contracted to administer on behalf of the Board of Equalization California Tire Fee Cannabis Taxes Childhood Lead Poisoning Prevention Fee Cigarette amp Tobacco Products Licensing Program Cigarette amp Tobacco Products Tax Cigarette Tax Stamp Program Covered Electronic Waste Recycling Fee Diesel Fuel Tax Emergency Telephone Users 911 Surcharge and Local Charges Energy Resources Electrical Surcharge Fire Prevention Fee Hazardous Waste Disposal Fee Hazardous Waste Environmental Fee Hazardous Waste Facility Fee Hazardous Waste Generator Fee Integrated Waste Management Fee Solid Waste amp Wood Waste International Fuel Tax Agreement IFTA and Interstate User Diesel Fuel Tax Interstate User Diesel Fuel Tax Jet Fuel Tax Lead Acid Battery Fees Lumber Products Assessment Marine Invasive Species Ballast Water Fee Motor Vehicle Fuel Tax Natural Gas Surcharge Occupational Lead Poisoning Prevention Fee Oil Spill Response Prevention and Administration Fees Tax on Insurers contracted to administer on behalf of the Board of Equalization Timber Yield Tax Underground Storage Tank Maintenance Fee Use Fuel Tax Water Rights Fee Former programs edit Hazardous Waste Activity Fee transferred to the California Department of Toxic Substance Control effective September 13 2016 See also editFranchise Tax Board Employment Development Department California Board of EqualizationReferences edit California Department of Tax and Fee Administration CDTFA Daniel L Simmons California Tax Collection Time for Reform 48 Santa Clara L Rev 279 2008 Ashton Adam 23 April 2017 For 90 years Californians have tried to kill this tax board This is why they failed The Sacramento Bee Retrieved 25 April 2017 Ashton Adam 24 March 2017 Audit California tax collectors on parking lot duty for promotional events as politicos push boundaries The Sacramento Bee Retrieved 25 April 2017 Ashton Adam 31 March 2017 Here s the audit shaking up the Board of Equalization The Sacramento Bee Retrieved 25 April 2017 Ashton Adam 20 June 2017 Criminal investigation targets California tax board leaders The Sacramento Bee Retrieved 18 July 2017 a b McGreevy Patrick 27 June 2017 In massive shakeup Gov Jerry Brown breaks up California s scandal plagued tax collection agency Los Angeles Times Retrieved 18 July 2017 Retrieved from https en wikipedia org w index php title California Department of Tax and Fee Administration amp oldid 1112818400, wikipedia, wiki, book, books, library,