Tax Guide for Grocery Stores
Resources
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Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful.
Top Resources
- Publication 31, Grocery Stores
- Regulation 1602, Food Products
- Regulation 1602.5, Reporting Methods for Grocers
- Regulation 1603, Taxable Sales of Food Products
- Audit Manual Chapter 9, Grocers
Related Publications and Regulations
- Publication 78, Sales of Cigarettes and Tobacco Products in California
- Publication 110, California Use Tax Basics
- Publication 113, Coupons, Discounts and Rebates
- Regulation 1595, Sales of a Business-Business Reorganization
- Regulation 1642, Bad Debts
- Regulation 1671.1, Discounts, Coupons, Rebates, and Other Incentives
- Alcohol Beverage Tax Regulations
- Cigarette and Tobacco Products Licensing Act Regulations
Related Websites
- Department of Alcoholic Beverage Control
- Board of Pharmacy
- CalRecycle
- Department of Public Health, Tobacco 21
Other Helpful Resources
- Sign Up for CDTFA Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
- Videos and How-To Guides — These resources will help you avoid common mistakes, file your tax returns online, and more.
- City and County Tax Rates — A listing of current and historical tax rates.
- Special Notices — CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
- CDTFA Online Services — Learn about the online services CDTFA offers.
- Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
- CDTFA Field Offices — A comprehensive listing of all CDTFA field offices and contact information.
- Get It In Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Contact Us — A listing of CDTFA contacts for your questions and concerns.
- Internal Revenue Services (IRS) Guides – An IRS guide that provides insight to issues unique to cash businesses.