Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
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 295.1246
(e) Taxes and Fees (Governmental)
295.1246 California Firearm, Ammunition, and Firearm Precursor Part Excise Tax. California Firearm, Ammunition, and Firearm Precursor Part Excise Tax (CFET) reimbursement should not be included in gross receipts for purposes of determining the amount of sales tax that the retailer owes.
Amounts that a retailer separately states and collects from its purchaser as reimbursement for CFET pursuant to an agreement of sale should not be included in gross receipts for purposes of determining the sales tax due to the state by the retailer for the transaction. 6/12/2024.