Tax Guide for Gas Station Operators
Resources
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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:
Top Three Resources
- Publication 25, Auto Repair Garages and Service Stations
- Publication 82, Prepaid Sales Tax and Sales of Fuel
- Publication 88, Underground Storage Tank Fee
Related Publications and Regulations
- Publication 12, California Use Fuel Tax – A Guide for Vendors and Users
- Publication 31, Grocery Stores
- Publication 78, Sales of Cigarettes and Tobacco Products in California
- Publication 152, Cigarette and Tobacco Product Inspections
- Regulation 1590, Newspapers and Periodicals
- Regulation 1533.2, Diesel Fuel Used in Farming Activities of Food Processing
- Regulation 1598, Motor Vehicle and Aircraft Fuels
- Regulation 1598.1, Diesel Fuel Prepayment Exemption
- Regulation 1603, Taxable Sales of Food Products
- Regulation 1671.1, Discounts, Coupons, Rebates, and Other Incentives
Related Websites
- Department of Public Health
- Office of the Attorney General
- State Water Resource Control Board
- Department of Alcoholic Beverage Control
- State Controllers' Office
- Internal Revenue Service
- CalRecycle
Other Helpful Resources
- 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.
- 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 Field Offices — A comprehensive listing of all CDTFA field 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.
- Contact Us — A listing of CDTFA contacts for your questions and concerns.
- Internal Revenue Services (IRS) Guides — An IRS guide that provides insight to issues unique to cash businesses.