Tax Guide for Auto Repair Garages
Resources

Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:

Publications

• Publication 25, Auto Repair Garages and Service Stations
• Publication 119, Warranties and Maintenance Agreements
• Publication 108, Labor Charges
• Publication 91, California Tire Fee

Regulations

• Regulation 1546, Installing, Repairing, Reconditioning in General
• Regulation 1548, Retreading and Recapping Tires

Forms

• CDTFA-230-A, Resale Certificates for the Auto Body Repair and Painting Industry
• CDTFA-230-F, California Resale Certificate Sales By Auto Auctions and Auto Dismantlers

Industry & Tax Fee Guides

• Lead-Acid Battery Fees

Related Websites

• Bureau of Automotive Repair
• CalRecycle
• Department of Consumer Affairs

Other Helpful Resources

• Contact Us — A listing of CDTFA contacts for your questions and concerns.
• Sign Up for CDTFA Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
• Videos and How-To Guides — These resources will help you avoid common mistakes, file your tax returns online, and more.
• City and County Tax Rates — A listing of current and historical tax rates.
• Special Notices — CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
  • Special Notice, Auto Part Retailers' Sales Generally Do not Qualify for the Farm Equipment and Machinery Partial Exemption
• CDTFA Online Services — Learn about the online services CDTFA offers.
• Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
• CDTFA Offices — A comprehensive listing of all CDTFA offices and contact information.
• Get It In Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• Taxpayers' Rights Advocate (TRA) — The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
• Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.