The California Department of Tax and Fee Administration’s (CDTFA) first quarter 2023 (1Q23) report provides a glimpse of how various industries perform each month by tracking the amount of sales and use tax payments made to the department by economic sector.
CDTFA received $19.3 billion in sales and use tax payments during 1Q23, up 1.9 percent compared to the first quarter of 2022.
Among the year-to-year first quarter changes in tax receipts were: Food services and drinking places, up 9.6 percent to $2,310,129,069; Household goods repair and maintenance, up 7.3 percent to $234,844,945; Health and personal care, down 0.6 percent to $413,422,983 and, showing the largest percentage drop, Gasoline stations, down 25 percent at $476,290,997.
CDTFA’s sales and use tax monthly payments reported by industry, available on the Open Data Portal, provide a look at more than 20 industries. The report includes payments received with tax returns, late payments from previous quarters, payments made towards audit liabilities, prepayments on specified accounts, and installment payments made by taxpayers under a payment plan. It does not include payments of use tax to the Department of Motor Vehicles for the purchase of vehicles or vessels.
Users can create customized reports to find monthly or quarterly information, sales and use tax amounts paid to the department by industry, and the percent change by a specific industry from year to year. Also available are helpful data visualization tools, such as bar charts and graphs showing seasonally adjusted trends in a particular industry and more.
The California Department of Tax and Fee Administration (CDTFA) administers California’s sales and use, fuel, tobacco, alcohol, cannabis taxes, and various other taxes and fees that fund specific state programs. CDTFA-administered programs accounted for more than $94 billion last fiscal year, supporting essential local services such as transportation, public safety and health, libraries, schools, social services, and natural resource management programs through the distribution of tax dollars going directly to local communities.
