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BTLG Table of Contents > Firearm, Ammunition, and Firearm Precursor Part Excise Tax Annotations > May Agree to the Collection and Payment of Tax Reimbursement

Firearm, Ammunition, and Firearm Precursor Part Excise Tax Annotations

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May Agree to the Collection and Payment of Tax Reimbursement. A retailer and a purchaser may agree to the collection and payment of California Firearm, Ammunition, and Firearm Precursor Part Excise Tax (CFET) reimbursement.

A retailer and a purchaser, at the time of a retail sale, may make an agreement of sale whereby the purchaser reimburses the retailer for the amount of CFET due to the state by the retailer on the transaction. Because the terms of the agreement of sale determines whether the parties have agreed to the addition of tax reimbursement, the parties should be as clear as possible as to their intentions. The clearest way the parties can indicate to the satisfaction of the CDTFA that the seller has agreed to collect, and the purchaser has agreed to pay, an additional amount for CFET reimbursement is for the sales invoice to state a separate line item for the amount of CFET reimbursement charged. 6/12/2024.