A representative from California Department of Tax & Fee Administration will provide information on basic sales and use tax requirements including, How To: acquire sales permits; prepare resale and exemption certificates; determine what is taxable and non-taxable; file your sales and use tax return electronically; identify your deductions, exemptions, and tax rate; become an eClient; file and pay online; maintain adequate records; navigate the application process; understand the definition of what is a sale, and other important facts and responsibilities of a business owner.