Tax Guide for Native Americans
Other Taxes and Fees

This section provides information about special taxes and fees that may be applicable to Native Americans and in Indian country.

California Tire Fee

When a consumer purchases new tires, the California Tire Fee generally applies.

If tire(s) are purchased in Indian country by a Native American who resides in Indian country, the tire fee is not owed. However, the Native American retailer of tires must register with us to collect and pay the fee for tires that are sold to non-Native Americans and Native Americans who do not reside in Indian country.

Please see the Getting Started tab in our California Tire Fee Guide on how to register for a California Tire Fee account.

Cigarette and Tobacco Products Taxes

There are no special exemptions from California cigarette and tobacco products taxes for sales of cigarettes and tobacco products sold to Native Americans.

A non-Native American cigarette distributor who sells cigarettes to a Native American must pay the cigarette tax by buying California cigarette tax stamps from us and affixing them to the cigarette packages. A non-Native American tobacco products distributor who sells tobacco products to a Native American must report and pay the tobacco products excise tax.

When a Native American retailer in California buys untaxed cigarettes or untaxed tobacco products and then sells them to non-Native Americans in Indian country, the Native American retailer is required to collect the cigarette and tobacco products excise tax from the purchasers and pay the excise tax to us.

If the Native American retailer does not collect and pay the excise taxes due, the non-Native American purchaser is ultimately liable for the excise tax. Non-Native Americans who purchase cigarettes without California tax stamps or purchase untaxed tobacco products from a Native American retailer, owe the cigarette and tobacco products excise tax. The non-Native American purchaser must register with us, file returns, report their purchases, and pay the applicable California excise tax.

License and Fee Requirements

Generally, California law requires federally recognized Native American tribes to obtain and maintain the appropriate cigarette and tobacco products license(s) to sell cigarettes and tobacco products to businesses or consumers in California.

A Native American tribe must provide supporting documentation that they are a federally recognized tribe operating all business activities on their own reservation for the cigarette and tobacco products license fee to be waived at registration. A license will not be issued without proper documentation.

Please see the Getting Started tab in our Tax Guide for Cigarettes and Tobacco Products to register for a cigarette and tobacco products license, a seller's permit, and many other permits, license, or accounts. For more information about cigarette and tobacco products taxes and licensing, please see our Tax Guide for Cigarettes and Tobacco Products, Industry Topics tab, under the heading Native Americans.

Covered Electronic Waste Recycling Fee

When a consumer purchases or leases certain new or refurbished covered electronic devices (CEDs) with a screen size of more than four inches measured diagonally, the California's Covered Electronic Waste Recycling (eWaste) Fee generally applies.

The following CEDs are covered by the eWaste fee:

  • Televisions
    • Cathode ray tube (CRT)
    • Liquid crystal display (LCD) but excludes LCD projection televisions
    • Light-emitting diode (LED)
    • Plasma but excludes plasma projection televisions
    • Organic light-emitting diode (OLED) screens
  • Desktop monitors and laptop computers
    • LCD
    • LED
    • OLED
  • LCD, LED, or OLED containing tablets
  • Bare CRT or any other CRT devices
  • Portable DVD players with LCD or LED screens
  • LCD or LED Smart Displays

If any of the items above are purchased in Indian country by a Native American who resides in Indian country, the eWaste fee is not owed. However, the Native American retailer of those items must register with us to collect and pay the fee to us if those items are sold to non-Native Americans and Native Americans who do not reside in Indian country.

Please see the Getting Started tab in our Covered Electronic Waste Recycling Fee Guide on how to register for an eWaste Fee account.

Fuel Taxes and Fees

There are no special exemptions from fuel taxes for sales of California's motor vehicle fuel or diesel fuel in Indian country. The California excise tax applies on motor vehicle fuel and diesel fuel when the fuel is removed from an in-state fuel terminal rack or imported into California. Therefore, fuel delivered to Indian country will generally include the excise tax in its cost. Retailers of fuel usually pass this cost on to their customers.

Any person who uses fuel in Indian country that is not part of a state or local road system may file a claim for refund for taxes paid on fuel consumed off-highway in Indian country.

For example, Bureau of Indian Affairs roads are generally located within Indian country and are not considered part of a state or local road system. If you used gasoline off-highway in Indian country, you may file a claim for refund with the California State Controller's Office (SCO). You can download the Gasoline Tax Refund Claim form (SCGR-1), and schedules, by going to SCO's Gasoline Tax Refund webpage. Follow the instruction to file your claim for refund. If you need assistance, please contact SCO's Gas Tax Refund Section at 1-916-322-7952 or by email at GTR@sco.ca.gov.

If you used tax-paid clear diesel fuel off-highway in Indian country, you may file a claim for refund by completing a Diesel Fuel Claim for Refund on Nontaxable Uses through our online services. If you are not registered to file claims for refund for nontaxable uses, you must do both of the following before you file your first claim:

Your claims for refund may be filed annually or quarterly (if each quarterly claim is for $750 or more) and must be filed within three years from the date the fuel was purchased.

For more information, please visit our Users – Nontaxable Uses – Filing Claims for Refund webpage.