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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
G
295.0000 Gross Receipts
Annotation 295.1238
(e) Taxes and Fees (Governmental)
295.1238 Deposits on Automotive Refrigerant Containers. California Code of Regulations, title 17, sections (hereafter ARB Regulation) 95360-95370, implement a recycling program associated with sales of small containers of automotive refrigerant. Under the program, retailers collect a deposit from the consumer or charge the consumer’s account for each small container of automotive refrigerant at the time of sale.
The deposit is imposed on the purchasers of small containers of automotive refrigerant. The retailers are not passing on the expense of a separate deposit paid to manufacturers but are instead collecting the deposit from the purchaser as required by statute. Therefore, the deposit collected by retailers on the purchase of small containers of automotive refrigerant, pursuant to ARB Regulation 95366, subdivision (a), is not included in gross receipts. 4/25/17.