Sales Tax Prepayment Rates for Fuels - California Department of Tax and . . . By March 1st of each year, the California Department of Tax and Fee Administration (CDTFA) is required to establish the prepayment sales tax rate for motor vehicle fuel, diesel fuel, and aircraft jet fuel The rates generally remain in effect from July 1 of the subsequent year to June 30 of the following year The rate varies depending on the type of fuel involved, and may be adjusted annually
Prepaid Sales Tax and Sales of Fuel (Publication 82) Prepaid Sales Tax and Sales of Fuel (Publication 82) Precollection of Sales Tax If you are a wholesaler or supplier of certain fuels, you are required to collect a prepayment of a portion of the sales tax when you remove fuel at the terminal rack, enter the fuel into California, or sell the fuels at any point after removal from the terminal rack
Online Services — Return Prepayments - California Department of Tax . . . The CDTFA assigns your filing frequency—quarterly prepayment, quarterly, monthly, fiscal yearly, or yearly—based on the sales tax you report or the taxable sales you expect when you register If you are placed on a quarterly prepayment schedule, you must make sales and use tax prepayments for the first two months of each quarter before filing your quarterly return
Prepaid Sales Tax and Sales of Fuel (Publication 82) Sales tax prepayments for fuel in two-party exchanges Two-party exchange reporting is allowed in California effective January 1, 2007 Sales tax prepayments for motor vehicle fuel and diesel fuel that are the subject of a two-party exchange must be paid by the receiving supplier *
Online Filing Instructions - Sales and Use Tax Return Prepaid sales tax is imposed on each gallon of motor vehicle fuel, diesel and other qualifying fuels, and aircraft jet fuel removed, imported, or sold in California
CDTFA 401-DB, Prepayment of Sales Tax on Fuel Sales If you need additional information, please contact the California Department of Tax and Fee Administration, Return Analysis Unit, P O Box 942879, Sacramento, CA 94279-0035 You may also visit the CDTFA website at www cdtfa ca gov or call the Customer Service Center at 1-800-400-7115 (TTY:711)
Tax Rates — Special Taxes and Fees — Fuel Taxes For more information about the sales tax rates, please see the resources listed below List of Sales Tax Rates by City and County Regulation 1598, Motor Vehicle and Aircraft Fuels (explains how the sales tax is calculated for motor fuel) Prepayment Rate on Sales Tax for Fuels Applicable Sales Tax Rates for Motor Vehicle and Diesel Fuel Prepaid sales tax is generally stated on a wholesale
Tax and Fee Rates Retailers engaged in business in California must register with the California Department of Tax and Fee Administration (CDTFA) and pay the state's sales tax, which applies to all retail sales of goods and merchandise except those sales specifically exempted by law The use tax generally applies to the storage, use, or other consumption in California of goods purchased from retailers in
All Forms Publications - California Department of Tax and Fee . . . All Forms Publications Only current period tax forms are available online For prior period returns and schedules, please contact your local field office PDF documents may not display properly in all browsers For best results, please download the form or publication first and then open it in Adobe Acrobat reader