California CDTFA Publishes Information on Special Tax Districts, Provides Tax Rates for Cities, Counties

The California Department of Tax and Fee Administration (CDTFA) July 1 published information on special tax districts and provided tax rates for all California cities and counties. The CDTFA stated: 1) taxpayers engaged in business in a special jurisdiction must report district taxes on Schedule A of their sales and use tax returns; 2) district taxes generally apply to over-the-counter retail sales within a district unless the retailer is a registered seller of vehicles, vessels, or aircraft; and 3) the tax rate listed for a city or county higher than 7.25 percent is in a special tax district. The CDTFA ...