The California Department of Tax and Fee Administration (CDTFA) administers California’s sales and use, fuel, tobacco, alcohol, and cannabis taxes, as well as a variety of other taxes and fees that fund specific state programs. CDTFA-administered programs account for over 25 percent of all state revenue. California’s essential services, such as public safety, transportation, health, libraries, schools, social services, and natural resource management programs, are directly supported by these taxes and fees. Tax programs administered by the CDTFA are concentrated in two general areas – sales and use tax, and special taxes and fees. To best serve our taxpayers, the CDTFA has offices throughout the state along with offices located in New York, Chicago, and Houston. While the CDTFA team is spread out geographically, we are united in working together to accomplish our mission.