Tax Guide for Auto Repair Garages
Getting Started

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If you own a business in California, and you expect to make taxable sales, you must register with us for a seller's permit and file regular sales and use tax returns using our online services. You may also be required to register for other licenses or accounts and file other returns. Listed below are other tax and fee programs that may be applicable to the auto repair industry.

Hazardous Waste Generation and Handling Fee Account (Formerly the Generator Fee Account)

You must register with us for a Hazardous Waste Generation and Handling Fee account if you generate five tons or more of hazardous waste, such as motor oil, within a calendar year. The rates are set by statute (Health and Safety Code (HSC) sections 25205.5 and 25205.5.01) and are adjusted annually by the Board of Environmental Safety.

Hazardous waste generation and handling fee rates are listed on the Department of Toxic Substance Control (DTSC)'s Annual Fee Summary webpage.

For more information, see the Hazardous Substances (Waste) Fee Guide.

California Tire Fee Account

If you sell new tires with your vehicle, you must register for a California Tire Fee account to collect and pay the California Tire Fee on every new tire sold. New tire sales include separately sold tires and new tires included with the sale, or lease, rental of new or used motor vehicles, recreational vehicles, construction equipment and farm equipment. For more information, see publication 91, California Tire Fee.

Lead-Acid Battery Fee Account

If you are a retailer of replacement lead-acid batteries with sales occurring in California, you must register for a California Battery Fee account even if you have a seller's permit or Certificate of Registration – Use Tax account. In addition, if you are a retailer who purchases batteries from a manufacturer not subject to California jurisdiction, you are the importer of those batteries in California. If you are an importer, you are required to register for a Manufacturer Battery Fee account with us and pay the Manufacturer Battery Fee. Importers responsible for the Manufacturer Battery Fee may have a written agreement with the manufacturer not subject to California jurisdiction, for the manufacturer to pay the Manufacturer Battery Fee on behalf of the importer.

For more information, see the Lead-Acid Battery Fees Guide.

Underground Storage Tank Maintenance Fee Account

If you own a tank to store petroleum products and it is even partially underground, you are required to register with us to pay an Underground Storage Tank Maintenance Fee. In most cases, if you lease an underground storage tank, you are considered an operator and are not required to pay the fee. However, as an operator, you may have an agreement with the owner to report and pay the fee.

For more information, see the Underground Storage Tank Maintenance Fee Guide.

Registration

Online Registration — Register with us for your seller's permit and apply for any of the licenses, permits, or accounts listed above.

Filing and Payments

Notice of Business Change

Keep your information current by using the links below and notifying us of any business changes.

  • Sales and Use Tax
  • Special Tax Accounts
    • Hazardous Waste Generator Fee Account
    • California Tire Fee Account
    • Lead-Acid Battery Fee Program
    • Underground Storage Tank Maintenance Fee Program