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