Gain an understanding of sales and use tax, district tax, taxable and nontaxable labor, as well as foreign and interstate taxability. Find out if you need a seller's permit and learn how to complete a resale certificate. Understand what exemptions and deductions are available and the formula for selling items "tax included". Get a solid foundation on record-keeping and filing requirements. See all the online services now available including registration, filing, payment, free industry tax guides and publications related to your business. Finally, get step-by-step instructions on how to file your Sales and Use Tax Return electronically using California Department of Tax and Fee Administration's new online services system.