{"id":47570,"date":"2017-11-08T12:07:57","date_gmt":"2017-11-08T20:07:57","guid":{"rendered":"http:\/\/69.46.6.243\/?p=47570"},"modified":"2017-11-08T12:07:57","modified_gmt":"2017-11-08T20:07:57","slug":"cannabis-sellers-must-register-with-the-california-department-of-tax-and-fee-administration","status":"publish","type":"post","link":"https:\/\/new.thepinetree.net\/?p=47570","title":{"rendered":"Cannabis Sellers Must Register with the California Department of Tax and Fee Administration"},"content":{"rendered":"<p>Sacramento, CA&#8230;Individuals planning to sell cannabis or cannabis products beginning\u00a0<span data-term=\"goog_2051783252\">January 1, 2018<\/span>, must register with the California Department of Tax and Fee Administration (CDTFA) for a seller\u2019s permit. Cannabis cultivators, processors, manufacturers, retailers, microbusinesses and distributors who make sales are required to obtain and maintain a seller\u2019s permit as a prerequisite for applying for a license with\u00a0the\u00a0<a href=\"https:\/\/cannabis.ca.gov\/\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=https:\/\/cannabis.ca.gov\/&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNFCjac9w8FRllL-vvOGaQdWeeFVvQ\">Bureau of Cannabis Control<\/a>, the\u00a0<a href=\"https:\/\/www.cdfa.ca.gov\/\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=https:\/\/www.cdfa.ca.gov\/&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNFl9ToMwEHU-RAWX_ecetadwMEDVg\">Department of Food and Agriculture<\/a>, or the\u00a0<a href=\"https:\/\/www.cdph.ca.gov\/\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=https:\/\/www.cdph.ca.gov\/&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNEXwy6alcqAkWFllB_mzjqKFsBJPA\">Department of Public Health<\/a>. It is easy and convenient to register\u00a0<a href=\"https:\/\/www.cdtfa.ca.gov\/taxes-and-fees\/faqseller.htm\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=https:\/\/www.cdtfa.ca.gov\/taxes-and-fees\/faqseller.htm&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNEwXPXUhfJ1jBGsAxRlM4i3qfLTUw\">online<\/a>\u00a0with the CDTFA. Individuals who already have a seller\u2019s permit (including a permit previously issued by the Board of Equalization) do not need to register for a new one.<\/p>\n<p><a href=\"http:\/\/bcc.ca.gov\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/new.thepinetree.net\/wp-content\/uploads\/2017\/11\/Bureau-of-Cannabis-Control-Logo-Resized.jpg\" alt=\"\" width=\"640\" height=\"293\" class=\"alignnone size-full wp-image-47571\" srcset=\"https:\/\/new.thepinetree.net\/wp-content\/uploads\/2017\/11\/Bureau-of-Cannabis-Control-Logo-Resized.jpg 640w, https:\/\/new.thepinetree.net\/wp-content\/uploads\/2017\/11\/Bureau-of-Cannabis-Control-Logo-Resized-300x137.jpg 300w, https:\/\/new.thepinetree.net\/wp-content\/uploads\/2017\/11\/Bureau-of-Cannabis-Control-Logo-Resized-570x261.jpg 570w, https:\/\/new.thepinetree.net\/wp-content\/uploads\/2017\/11\/Bureau-of-Cannabis-Control-Logo-Resized-360x165.jpg 360w, https:\/\/new.thepinetree.net\/wp-content\/uploads\/2017\/11\/Bureau-of-Cannabis-Control-Logo-Resized-150x69.jpg 150w, https:\/\/new.thepinetree.net\/wp-content\/uploads\/2017\/11\/Bureau-of-Cannabis-Control-Logo-Resized-500x229.jpg 500w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p>In addition, distributors of cannabis and cannabis products must also register with the CDTFA for a cannabis tax permit \u2013 which is separate from a seller\u2019s permit \u2013 in order to report and pay the two new cannabis taxes to the CDTFA starting in January 2018. Registration for the cannabis tax permit will be available on\u00a0<span data-term=\"goog_2051783253\">November 20, 2017<\/span>.<\/p>\n<p>&nbsp;<\/p>\n<p>Beginning\u00a0<span data-term=\"goog_2051783254\">January 1, 2018<\/span>, two new cannabis taxes will be in effect:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>A 15 percent excise tax is imposed on purchasers of cannabis and cannabis products. Retailers are required to collect the excise tax from the purchaser and pay it to the cannabis distributor.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>A tax on the cultivation of cannabis that enters the commercial market is imposed on cultivators, who are required to pay the cultivation tax to either a distributor or manufacturer depending upon the nature of the transaction. The cultivation tax rates are $9.25 per dry weight ounce of cannabis flowers, and $2.75 per dry-weight ounce of cannabis leaves.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Individuals who operate a cannabis business that does not make taxable sales will need to obtain a certification letter from the CDTFA indicating that their business does not require a seller\u2019s permit. The certification letter will be available through the\u00a0<a href=\"https:\/\/services.cdtfa.ca.gov\/ereg\/index.boe\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=https:\/\/services.cdtfa.ca.gov\/ereg\/index.boe&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNEweDPenrkYDqquA5eO_Ue9AtTfng\">CDTFA online registration system<\/a>\u00a0beginning\u00a0<span data-term=\"goog_2051783255\">November 20, 2017<\/span>. Individuals may also sign up for\u00a0<a href=\"http:\/\/www.cdtfa.ca.gov\/subscribe\/cannabis.aspx\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=http:\/\/www.cdtfa.ca.gov\/subscribe\/cannabis.aspx&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNENn3ZEMSFFHBLvWL2hUk9aZyOTvg\">CDTFA Cannabis ListServ<\/a>\u00a0notifications for the latest information on how to comply with the new laws related to cannabis businesses.<\/p>\n<p>&nbsp;<\/p>\n<p>More information about the permits necessary to collect these new taxes is available in this\u00a0<a href=\"http:\/\/www.cdtfa.ca.gov\/formspubs\/l510.pdf\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=http:\/\/www.cdtfa.ca.gov\/formspubs\/l510.pdf&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNG_FgMXODaXDr-ylNAskmSzp0ewiw\">special notice<\/a>\u00a0and in the\u00a0<a href=\"http:\/\/www.cdtfa.ca.gov\/industry\/cannabis.htm\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=http:\/\/www.cdtfa.ca.gov\/industry\/cannabis.htm&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNHhCORaN4org0DTbr8hdrovXf7hKA\">Tax Guide for Cannabis Businesses<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Important Notice:<\/strong>\u00a0Recent legislation created the California Department of Tax and Fee Administration (CDTFA) to administer the taxes and fees previously collected by the Board of Equalization, with the exception of Property Tax, Alcoholic Beverage Tax and Insurance Tax. Additional information concerning this recent change can be found at<a href=\"http:\/\/www.boe.ca.gov\/\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=http:\/\/www.boe.ca.gov\/&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNGSpBSLyE3Bhnqb0rOWb0UTQlepSg\">www.boe.ca.gov<\/a>\u00a0and \u200bat\u00a0<a href=\"http:\/\/www.cdtfa.ca.gov\/\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=http:\/\/www.cdtfa.ca.gov\/&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNEcp_cK4Tu7k-5bNXp5xnsTDEh1bA\">www.cdtfa.ca.gov<\/a>. For more information on other taxes and fees in California, visit the\u00a0<a href=\"http:\/\/www.taxes.ca.gov\/\" data-saferedirecturl=\"https:\/\/www.google.com\/url?hl=en&amp;q=http:\/\/www.taxes.ca.gov\/&amp;source=gmail&amp;ust=1510252603147000&amp;usg=AFQjCNE9jWXa3S9RW6JdV6gzLLAnZ8V9fA\">California Tax Service Center<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Note: This news release may discuss complex tax laws and concepts. It may not address every situation, and is not considered written advice under Revenue and Taxation Code section 6596 or 55045. Changes in law or regulations may have occurred since the time this news release was written. If there is a conflict between the text of this news release and the law, decisions will be based upon the law and not this news release. For specific help, please contact the CDTFA at\u00a0<a href=\"tel:(800)%20400-7115\">1-800-400-7115<\/a>.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sacramento, CA&#8230;Individuals planning to sell cannabis or cannabis products beginning\u00a0January 1, 2018, must register with the California Department of Tax and Fee Administration (CDTFA) for a seller\u2019s permit. Cannabis cultivators, processors, manufacturers, retailers, microbusinesses and distributors who make sales are required to obtain and maintain a seller\u2019s permit as a prerequisite for applying for a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":47571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_cbd_carousel_blocks":"[]","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,20,5,1],"tags":[],"class_list":["post-47570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-featured","category-government","category-news","last_archivepost"],"jetpack_featured_media_url":"https:\/\/new.thepinetree.net\/wp-content\/uploads\/2017\/11\/Bureau-of-Cannabis-Control-Logo-Resized.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/posts\/47570","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=47570"}],"version-history":[{"count":0,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/posts\/47570\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/media\/47571"}],"wp:attachment":[{"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=47570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=47570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=47570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}