Online Filing Instructions

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) on behalf of the Board of Equalization. The law includes the state excise tax be imposed upon the importation of beer and wine. The tax rates as they relate to the importation of beer and wine are located on the tax rates page for Special Taxes and Fees, under Alcoholic Beverage Tax.

Filing Requirements

Every licensed beer and wine importer is required to electronically file a Beer and Wine Importer Tax Return and a Beer and Wine Imported into California schedule (if applicable), of all beer and wine imported for the reporting period, on or before the 15th day of each month, following the reporting period (Regulation 2538). A return must be filed each reporting period regardless of whether or not any tax is due. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedule (if applicable), must be retained on the licensed premises for verification by CDTFA auditors.

Note: A wine grower holding both a winegrower’s license and a beer and wine importer’s license is required to report wine transactions on the Winegrower Tax Return and Wine Imported into California schedule.

A beer manufacturer holding both a beer manufacturer’s license and a beer and wine importer’s license is required to report beer transactions on the Beer Manufacturer Tax Return and Beer Imported into California schedule.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

• Late-file penalty – Fifty dollars ($50) if the tax return is not filed by the due date.
• Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
• Late-file and late-pay penalty – Ten percent (10%) or fifty dollars ($50), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 32252)

Initial Questions

Did you import beer and/or wine into California during this reporting period that you will NOT be reporting on another related Beer Manufacturer or Winegrower account?

If you received shipments of beer and/or wine from a point outside of California (imports) during this reporting period that you will not be reporting on another related Beer Manufacturer or Winegrower account (Regulation 2538), select Yes.

If you did not receive any imports of beer and/or wine during this reporting period, or will be reporting transactions on another related Beer Manufacturer or Winegrower account, select No.

How would you like to add the CDTFA-269-BW, Beer and Wine Imported into California schedule to your return?

If you would like to manually add each transaction to the schedule, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-269-BW schedule, select Upload an Excel Workbook. Under the Upload your Schedule section, click the Upload Schedule button to upload the excel file.

Beer and Wine Imported into California (Schedule 269-BW)

To manually complete CDTFA-269-BW, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California. Often times this will be the information of the individual or business you purchased the product from.

Shipper’s Country. Select the name of the country where the shipment originated from.

Shipper’s State. If the state where the shipment originated from is within the United States, select the name of the state.

Name of Common Carrier. Enter the name of the common carrier transporting the shipment into California.

Common Carrier’s CDTFA Account Number. Enter the common carrier’s nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active Alcohol Common Carrier accounts can be located on our Online Services, under the Registration section.

Mode Code. Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information. If the shipment entered California via:

• Truck- Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
• Railcar- Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
• Ship/Vessel- Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Purchased From. Enter the complete name of the person or business the beer or wine was purchased from.

Beer Vendor’s CDTFA Account Number. Enter the beer vendor's nine-digit CDTFA account number, if applicable. (Note: Numbers only. Omit letters and dashes.)

A list of active Beer Vendor accounts can be located on our Online Services, under the Registration section.

Invoice Number. Enter the shipment’s invoice number.

Date Received. Enter the date the beer or wine was received.

Beer – Case Gallons (divide total ounces by 128). Enter the total gallons of case beer contained in the shipment by dividing the total ounces by 128.

Beer – Keg Gallons (multiply barrels by 31). Enter the total gallons of keg beer contained in the shipment by multiplying the number of barrels by 31.

Note: Do not include beer purchased from another California licensee, such as a California beer manufacturer or beer and wine importer. If you also hold a Beer Manufacturer’s license, report your beer transactions on your Beer Manufacturer Tax Return and Beer Imported into California schedule. (Regulation 2538)

Wine Not Over 14 % (Gallons). Enter the total gallons of wine not over 14 percent alcohol contained in the shipment.

Wine Over 14 % & Hard Cider (Gallons). Enter the total gallons of wine over 14 percent alcohol and hard cider contained in the shipment.

Sparkling Wine (Gallons). Enter the total gallons of sparkling wine contained in the shipment.

Note: Per Alcoholic Beverage Tax Regulation 2544, report all wine in wine gallons by multiplying liters by 0.264172.

Note: Do not include wine purchased from another California licensee, such as a California wine grower or beer and wine importer. If you also hold a Winegrower’s license, report your wine transactions on your Winegrower Tax Return and Wine Imported into California schedule. (Regulation 2538)

Once you have completed the information for the entry, click the Add button to save the entry and return to the Beer and Wine Imported into California screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

(Report all values to the nearest gallon)

Taxable Transactions

Case beer imported into California (total from CDTFA-269-BW). The total case gallons of beer imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Keg beer imported into California (total from CDTFA-269-BW). The total keg gallons of beer imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Total taxable transactions. The system will automatically calculate this field.

Exemptions

Exported from California (do not include purchases made in California). Enter the total gallons of beer imported that were exported outside of California during this reporting period. Do not include beer purchased in California. Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Spoiled beer (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of spoiled beer destroyed under the supervision of a CDTFA representative, or for small quantities of beer destroyed upon written approval by CDTFA, as described in Regulation 2552. Credit is only allowed after prior written approval is obtained from CDTFA and the beer is destroyed. An approved CDTFA-775 form to destroy beer should be attached to the return. (Revenue and Taxation Code 32176)

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of beer which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of beer subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for beer for this reporting period. The system will automatically calculate this field.

Still Wine–Not Over 14 Percent

(Report all values to the nearest gallon)

Taxable Transactions

Still wine–not over 14 percent (total from CDTFA-269-BW). The total gallons of wine not over 14 percent imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Exemptions

Exported from California (do not include purchases made in California). Enter the total gallons of wine not over 14 percent imported that were exported outside of California during this reporting period. Do not include wine not over 14 percent purchased in California. Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Spoiled wine (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of spoiled wine not over 14 percent destroyed under the supervision of a CDTFA representative, or for small quantities of wine not over 14 percent destroyed upon written approval by CDTFA, as described in Regulation 2552. Credit is only allowed after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of wine not over 14 percent which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of wine not over 14 percent subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for wine not over 14 percent for this reporting period. The system will automatically calculate this field.

Still Wine – Over 14 Percent and Hard Cider

(Report all values to the nearest gallon)

Taxable Transactions

Still wine–over 14 percent and hard cider (total from CDTFA-269-BW). The total gallons of wine over 14 percent and hard cider imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Exemptions

Exported from California (do not include purchases made in California). Enter the total gallons of wine over 14 percent and hard cider imported that were exported outside of California during this reporting period. Do not include wine over 14 percent and hard cider purchased in California. Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Spoiled wine (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of spoiled wine over 14 percent and hard cider destroyed under the supervision of a CDTFA representative, or for small quantities of wine over 14 percent and hard cider destroyed upon written approval by CDTFA, as described in Regulation 2552). Credit is only allowed after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of wine over 14 percent and hard cider which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of wine over 14 percent and hard cider subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for wine over 14 percent and hard cider for this reporting period. The system will automatically calculate this field.

(Report all values to the nearest gallon)

Taxable Transactions

Sparkling wine (total from CDTFA-269-BW). The total gallons of sparkling wine imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Exemptions

Exported from California (do not include purchases made in California). Enter the total gallons of sparkling wine imported that were exported outside of California during the reporting period. Do not include sparkling wine purchased in California. Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Spoiled wine (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of spoiled sparkling wine destroyed under the supervision of a CDTFA representative, or for small quantities of sparkling wine destroyed upon written approval by CDTFA, as described in Regulation 2552. Credit is only allowed after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of sparkling wine which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of sparkling wine subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for sparkling wine for this reporting period. The system will automatically calculate this field.

If you claimed exemptions for Spoiled beer or wine and/or Other Exemptions, the following documentation will be required:

• Approved Authorization for Destruction of Beer or Wine (CDTFA-775)
• Supporting Documentation for Other Exemptions

Click the Add button and follow the prompts to upload the required document(s).

• Tax Guide for Alcoholic Beverage
• Tax Guide for Beer Brewers and Distributors
• Tax Guide for Winemakers
• Online Return Filing Tutorial
• List of Licensees for Reporting Purposes
• CDTFA-810-CTC, Postal Abbreviation Table
• Alcohol Beverage Tax Law
• Alcohol Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.), on behalf of the Board of Equalization. The law includes the state excise tax on beer. The tax rate as it relates to the manufacturing of beer are located on the tax rates page for Special Taxes and Fees, under Alcoholic Beverage Tax.

Filing Requirements

Every licensed beer manufacturer is required to electronically file a Beer Manufacturer Tax Return and a Beer Imported into California schedule (if applicable), of all beer removed from internal revenue bond and/or imported for the reporting period, on or before the 15th day of each month, following the reporting period (Regulation 2536). A return must be filed each reporting period regardless of whether or not any tax is due. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedule (if applicable), must be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

• Late-file penalty – Fifty dollars ($50) if the tax return is not filed by the due date.
• Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
• Late-file and late-pay penalty – Ten percent (10%) or fifty dollars ($50), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 32252)

Initial Questions

Did you import beer into California during this reporting period?

If you received shipments of beer from a point outside of California (imports) during this reporting period, select Yes.

If you did not receive any imports of beer during this reporting period, select No.

How would you like to add the CDTFA-269-BM, Beer Imported into California schedule to your return?

If you would like to manually add each transaction to the schedule, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-269-BM schedule, select Upload an Excel Workbook. Under the Upload your Schedule section, click the Upload Schedule button to upload the excel file.

Beer Imported into California (Schedule 269-BM)

To manually complete CDTFA-269-BM, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California. Often times this will be the information of the individual or business you purchased the product from.

Shipper's Country. Select the name of the country from which the shipment originated.

Shipper's State. If the state where the shipment originated from is within the United States, select the name of the state.

Name of Common Carrier. Enter the name of the common carrier transporting the shipment into California.

Common Carrier's CDTFA Account Number. Enter the common carrier's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.).

A list of active Alcohol Common Carrier accounts can be located on our Online Services, under the Registration section.

Mode Code. Select the mode code for the shipment being reported.

Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information. If the shipment entered California via:

• Truck – Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
• Railcar – Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
• Ship/Vessel – Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Purchased From. Enter the complete name of the person or business the beer was purchased from.

Beer Vendor's CDTFA Account Number. Enter the beer vendor's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active Beer Vendor accounts can be located on our Online Services, under the Registration section.

Invoice Number. Enter the shipment's invoice number.

Date Received. Enter the date the beer was received.

Beer – Case Gallons (divide total ounces by 128). Enter the total gallons of case beer contained in the shipment by dividing the total ounces by 128.

Beer – Keg Gallons (multiply barrels by 31). Enter the total gallons of keg beer contained in the shipment by multiplying the number of barrels by 31.

Taxable Transactions

Removed tax-paid keg beer (per TTB F 5130.9, Brewer's Report of Operations). Enter the total barrels of federal tax-paid keg beer removed from inventory as reported on your Alcohol and Tobacco Tax and Trade Bureau (TTB) form 5130.9. Include barrels exported within the U.S. (domestic exports). The system will automatically convert barrels to gallons.

Removed tax-paid case beer (per TTB F 5130.9). Enter the total barrels of federal tax-paid case beer removed from inventory as reported on your TTB F 5130.9. Include barrels exported within the U.S. (domestic exports). The system will automatically convert barrels to gallons.

Removed for use at tavern on brewery premises (per TTB F 5130.9). Enter the total barrels of federal tax-paid beer removed from inventory for use at the tavern on the brewery's premises as reported on your TTB F 5130.9. The system will automatically convert barrels to gallons.

Removed for export outside the U.S. (per TTB F 5130.9). Enter the total gallons of beer removed from inventory for export outside the U.S. as reported on your TTB F 5130.9.

Total removals. Total gallons of beer removed from inventory, or on which you paid Federal Internal Revenue Tax. The system will automatically calculate this field.

Imported into California (total from CDTFA-269-BM). The total gallons of beer imported into California, which includes both in-bond and out-of-bond beer, as reported on the Beer Imported into California schedule. The system will automatically calculate this field.

Other taxable transactions (on which state excise tax has not been paid). Enter the total gallons of beer on which the state excise tax has not been paid. Include cider and perry, if applicable (Business and Professions Code 23357(c)). Do not include transactions that were already entered as removed from inventory or import.

You must attach supporting documentation for these transactions. Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total taxable transactions. The system will automatically calculate this field.

(Report all values to the nearest gallon)

Imported in or bulk transfers to U.S. Internal Revenue Bond (on which Federal Internal Revenue Tax has not yet been paid). Enter the total gallons of beer for which the Federal Internal Revenue Tax has not yet been paid. The total gallons must be less than or equal to the value on the Imported into California field of the Taxable Transactions section. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Exported or sold for export outside the U.S. (per TTB F 5130.9). Enter the total gallons of beer exported or sold for export outside of the U.S. from California as reported on your TTB F 5130.9. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Exported or sold for export within the U.S.  Enter the total gallons of beer exported, or sold for export from California within the U.S. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Returned to bond. Enter the total gallons of beer removed and later returned to the bonded area of the brewery. This includes Federal tax-paid beer returned from a California customer. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Federal tax-paid beer destroyed (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of federal tax-paid beer destroyed under the supervision of a CDTFA representative. Credit is only allowed after prior written approval is obtained from CDTFA and the beer is destroyed. An approved CDTFA-775 form to destroy beer should be attached to the return. (Revenue and Taxation Code 32176).

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of beer, which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

If you reported Other taxable transactions and/or if you claimed Other exemptions, the following documentation will be required:

• Supporting Documentation for Other Taxable Transactions
• Supporting Documentation for Other Exemptions

If you claimed an exemption for Federal tax-paid beer destroyed, the following documentation will be required:

• Approved Authorization for Destruction of Beer or Wine (CDTFA-775)

Click the Add button and follow the prompts to upload the required document(s).

• Tax Guide for Alcoholic Beverage
• Tax Guide for Beer Brewers and Distributors
• Online Return Filing Tutorial
• List of Licensees for Reporting Purposes
• CDTFA-810-CTC, Postal Abbreviation Table
• Alcohol Beverage Tax Law
• Alcohol Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax

The California Department of Tax and Fee Administration (CDTFA), administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) on behalf of the Board of Equalization. The law includes the state excise tax on wine as defined by Business and Professions Code section 23007. Every winegrower or wine blender must file this return to report transactions of still wine with an alcohol content by volume not over 14 percent, still wine with an alcohol content over 14 percent, hard cider, and sparkling wine. The tax rates as they relate to the different categories of wine are located on the tax rates page for Special Taxes and Fees.

Filing Requirements

Every licensed winegrower, wine direct shipper, or wine blender is required to file a Winegrower Tax Return and a Wine Imported into California schedule (if applicable), of all wine transactions for the reporting period, via electronic media, on or before the 15th day of each month, following the close of the reporting period (Revenue and Taxation code 32251 and Regulation 2537). A return must be filed each reporting period regardless of whether any tax is due. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedule (if applicable), should be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

• Late-file penalty – Fifty dollars ($50) if the tax return is not filed by the due date.
• Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
• Late-file and late-pay penalty – Ten percent (10%) or fifty dollars ($50), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 32252)

Initial Questions

Did you import wine into California during this reporting period?

If you received shipments of wine from a point outside of California (imports) during this reporting period, select Yes.

If you did not receive any imports of wine during this period, select No.

If you are an out-of-state winegrower, hold a Wine Direct Shipper Permit (License Type 82), and ship directly to California residents, select No for this question.

How would you like to add CDTFA-269-WG, Wine Imported into California to your return?

If you would like to manually add each transaction to the schedule, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-269-WG schedule, select Upload an Excel Workbook. Under the Upload your Schedule section, click the Upload Schedule button to upload the excel file.

Wine Imported into California (Schedule)

To manually complete CDTFA-269-WG, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California. Often times this will be the information of the individual or business you purchased the product from.

Shipper's Country. Select the name of the country where the shipment originated from.

Shipper's State. If the state where the shipment originated from is within the United States, select the name of the state.

Name of Common Carrier. Enter the name of the common carrier transporting the shipment into California.

Common Carrier’s CDTFA Account Number. Enter the nine-digit Common Carrier’s CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active Alcohol Common Carrier accounts can be located on CDTFA's Online Services, under the Registration section.

Mode Code. Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship.

Truck, Railcar, or Ship Information. If the shipment entered California via:

• Truck - Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
• Railcar - Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
• Ship/Vessel - Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Purchased From. Enter the complete name of the person or business the wine was purchased from.

Invoice Number. Enter the shipment’s invoice number.

Date Received. Enter the date the wine was received.

Wine Not Over 14 % (Gallons). Enter the total gallons of wine not over 14 percent alcohol contained in the shipment.

Wine Over 14 % & Hard Cider (Gallons). Enter the total gallons of wine over 14 percent alcohol and hard cider contained in the shipment.

Sparkling Wine (Gallons). Enter the total gallons of sparkling wine contained in the shipment.

Note: Per Alcoholic Beverage Tax Regulation 2544, report all wine in wine gallons by multiplying liters by 0.264172.

Still Wine – Not Over 14 Percent

(Report all values to the nearest gallon)

Taxable Transactions

Removed from Internal Revenue Bond on payment of tax (per TTB F 5120.17, Report of Wine Premises Operations & TTB F 5000.24, Excise Tax Return). Enter the total gallons of wine not over 14 percent removed from Internal Revenue Bond, on which federal excise tax has been paid.

Imported into California (total from CDTFA -269-WG). The total gallons of wine not over 14 percent imported into California for this reporting period, as reported on the Wine Imported into California schedule. The system will automatically calculate this field.

Note: Include wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. The quantity of imports or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer and should be taken as a deduction in the Exemptions section.

Out-of-State Winegrowers (shipped directly to CA residents under License Type 82). Enter the total gallons of wine not over 14 percent sold and shipped directly to California residents under a direct wine shipper permit on which California state excise tax has not been paid.

Total taxable transactions. The system will automatically calculate this field.

Exemptions

Federal tax-paid wine exported outside of California (do not include bond to bond transfers). Enter the total gallons of federal tax-paid wine not over 14 percent exported or sold for export from California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Imported in or bulk transfers to Internal Revenue Bond. Enter the total gallons of wine not over 14 percent that were reported as imports into California, on which the federal excise tax has not yet been paid.

Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine not over 14 percent sold for use in the trades, professions, or industries for other than beverage use.

Other exemptions (for example, destruction of spoiled wine–attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of wine not over 14 percent which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption.

• If the exemption claim is for destruction of spoiled wine, credit is allowed only after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)
• For any other exemption claim, supporting documentation explaining why the transactions are exempt from the excise tax must be attached to the return.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions on which tax applies or a refund is due. The total wine not over 14 percent gallons subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Rate of tax per wine gallon. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for wine not over 14 percent for this reporting period. The system will automatically calculate this field.

Still Wine – Over 14 Percent and Hard Cider

(Report all values to the nearest gallon)

Taxable Transactions

Removed from Internal Revenue Bond on payment of tax (per TTB F 5120.17, Report of Wine Premises Operations & TTB F 5000.24, Excise Tax Return). Enter the total gallons of wine over 14 percent and hard cider removed from Internal Revenue Bond, on which federal excise tax has been paid.

Imported into California (total from CDTFA-269-WG). The total gallons of wine over 14 percent and hard cider imported into California for this reporting period, as reported on the Wine Imported into California schedule. The system will automatically calculate this field.

Note: Include wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. The quantity of imports or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer and should be taken as a deduction in the Exemptions section.

Out-of-State Winegrower (shipped directly to CA residents under License Type 82). Enter the total gallons of wine over 14 percent and hard cider sold and shipped directly to California residents under a direct wine shipper permit on which California state excise tax has not been paid.

Total taxable transactions. The system will automatically calculate this field.

Exemptions

Federal tax-paid wine exported outside of California (do not include bond to bond transfers). Enter the total gallons of federal tax-paid wine over 14 percent and hard cider exported or sold for export from California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Imported in or bulk transfers to Internal Revenue Bond. Enter the total gallons of wine over 14 percent and hard cider that were reported as imports into California, on which the federal excise tax has not yet been paid.

Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine over 14 percent and hard cider sold for use in the trades, professions, or industries for other than beverage use.

Other exemptions (for example, destruction of spoiled wine–attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of wine over 14 percent and hard cider which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption.

• If the exemption claim is for destruction of spoiled wine, credit is allowed only after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)
• For any other exemption claim, supporting documentation explaining why the transactions are exempt from the excise tax must be attached to the return.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions on which tax applies or a refund is due. The total wine over 14 percent and hard cider gallons subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Rate of tax per wine gallon. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for wine over 14 percent and hard cider for this reporting period. The system will automatically calculate this field.

(Report all values to the nearest gallon)

Taxable Transactions

Removed from Internal Revenue Bond on payment of tax (per TTB F 5120.17, Report of Wine Premises Operations & TTB F 5000.24, Excise Tax Return). Enter the total gallons of sparkling wine removed from Internal Revenue Bond, on which federal excise tax has been paid.

Imported into California (total from CDTFA-269-WG). The total gallons of sparkling wine imported into California for this reporting period, as reported on the Wine Imported into California schedule. The system will automatically calculate this field.

Note: Include wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. The quantity of imports or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer and should be taken as a deduction in the Exemptions section.

Out-of-State Winegrowers (shipped directly to CA residents under License Type 82). Enter the total gallons of sparkling wine sold and shipped directly to California residents under a direct wine shipper permit on which California state excise tax has not been paid.

Total taxable transactions. The system will automatically calculate this field.

Exemptions

Federal tax-paid wine exported outside of California (do not include bond to bond transfers). Enter the total gallons of federal tax-paid sparkling wine exported or sold for export from California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Imported in or bulk transfers to Internal Revenue Bond. Enter the total gallons of sparkling wine that were reported as imports into California, on which the federal excise tax has not yet been paid.

Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid sparkling wine sold for use in the trades, professions, or industries for other than beverage use.

Other exemptions (for example, destruction of spoiled wine-attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of sparkling wine which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption.

• If the exemption claim is for destruction of spoiled wine, credit is allowed only after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)
• For any other exemption claim, supporting documentation explaining why the transactions are exempt from the excise tax must be attached to the return.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions on which tax applies or a refund is due. The total sparkling wine gallons subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Rate of tax per wine gallon. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for sparkling wine for this reporting period. The system will automatically calculate this field.

If you claimed exemptions for Spoiled wine and/or Other Exemptions, the following documentation will be required:

• Approved Authorization for Destruction of Beer or Wine (CDTFA-775)
• Supporting Documentation for Other Exemptions

Click the Add button and follow the prompts to upload the required document(s).

The Summary of Wine in Bond is a summary of movements of wine in Internal Revenue Bond for license types 02 and 22 (not applicable for license type 82). Reports of inventories (transferred, exported, and in inventory) must agree with the data reported on Federal Form TTB F 5120.17, Report of Wine Premises Operations. The amounts reported must be book inventories for all months except for the end of the annual reporting period as described in Regulation 2530. The inventory reported in that month must be a physical inventory. (Regulation 2537)

Still Wine Not Over 14 Percent, Still Wine Over 14 Percent and Hard Cider, and Sparkling Wine

(Report all values to the nearest gallon)

Section I – Bulk Wines

Transferred to other wine cellars within California. Enter the total gallons of bulk wine in bond transferred to other wine cellars in California.

Transferred to other wine cellars outside California. Enter the total gallons of bulk wine in bond transferred to other wine cellars outside California, but within the U.S.

In bond wine exported outside the U.S. Enter the total gallons of bulk wine in bond exported outside the country.

Inventory on hand at the end of the reporting period. Enter the total gallons of bulk wine in bond in inventory on hand at the end of the reporting period.

Section II – Bottled Wines

Transferred to other wine cellars within California. Enter the total gallons of bottled wine in bond transferred to other wine cellars in California.

Transferred to other wine cellars outside California. Enter the total gallons of bottled wine in bond transferred to other wine cellars outside California, but within the U.S.

In bond wine exported outside the U.S. Enter the total gallons of bottled wine in bond exported outside the country.

Inventory on hand at the end of the reporting period. Enter the total gallons of bottled wine in bond in inventory on hand at the end of the reporting period.

• Tax Guide for Alcoholic Beverage
• Tax Guide for Winemakers
• Online Return Filing Tutorial
• List of Licensees for Reporting Purposes
• CDTFA-810-CTC, Postal Abbreviation Table
• Alcohol Beverage Tax Law
• Alcohol Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001 et seq.) on behalf of the Board of Equalization. The law includes the state excise tax on distilled spirits. Sellers of distilled spirits must pay the excise tax when they sell directly to a California retailer. Distilled spirits are presumed to be sold, and the alcoholic beverage tax is due when they are sold to in-state retailers or to consumers if sold by licensed craft distillers, unless the distilled spirits:

• Are still in the possession of the licensee.
• Have been sold or delivered to another licensed distilled spirits manufacturer, rectifier, importer, or wholesaler.
• Have been exported outside of California, or sold for export by the licensee and actually exported from California within 90 days from the date of sale.
• Have been lost through unintentional destruction prior to the termination of possession.
• Have been lost through an unaccounted-for loss prior to the termination of possession. The unaccounted-for loss shall not exceed the tolerance set forth in section (b) of Regulation 2550, Destruction and Unaccounted for Losses of Distilled Spirits.
• Are otherwise exempt from taxation.

The tax rates as they relate to the different categories of distilled spirits are located on the tax rates page for Special Taxes and Fees, under Alcoholic Beverage Tax.

Filing Requirements

Every licensed distilled spirits taxpayer is required to electronically file a Distilled Spirits Tax Return and supplemental schedules (if applicable) of all sales of distilled spirits for the reporting period, on or before the 15th day of each month, following the reporting period (Regulation 2535). A return must be filed each reporting period even if no tax is due. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and supplemental schedules (if applicable), must be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

• Late-file penalty – Fifty dollars ($50) if the tax return is not filed by the due date.
• Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
• Late-file and late-pay penalty – Ten percent (10%) or fifty dollars ($50), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 32252)

Initial Questions

Did you receive bottled or packaged distilled spirits from your own bottling or packaging department during this reporting period? (Schedule 240-A)

If you received bottled or packaged distilled spirits from your own bottling or packaging department during this reporting period, select Yes.

If you did not receive bottled or packaged distilled spirits from your own bottling or packaging department during this reporting period, select No.

Did you purchase or receive bottled or packaged distilled spirits from other licensed distilled spirits manufacturers or importers in California during this reporting period? (Schedule 241-A)

Note: Returns from California wholesalers should be included in schedule 241-A.

If you purchased or received bottled or packaged distilled spirits from licensed distilled spirits manufacturers or importers in California during this reporting period, select Yes.

If you did not purchase or receive bottled or packaged distilled spirits from licensed distilled spirits manufacturers or importers in California during this reporting period, select No.

Did you import bottled or packaged distilled spirits into California during this reporting period? (Schedule 242-A)

Note: Returns from out-of-state should be included in schedule 242-A.

If you imported bottled or packaged distilled spirits into California during this reporting period, select Yes.

If you did not import bottled or packaged distilled spirits into California during this reporting period, select No.

Did you make sales or deliver bottled or packaged distilled spirits to other licensed distilled spirits manufacturers, importers, or wholesalers in California during this reporting period? (Schedule 243-B)

Note: This should not include sales to California retailers. Sales to California retailers are considered taxable transactions and should be reported as sales.

If you made sales or delivered bottled or packaged distilled spirits to other licensed distilled spirits manufacturers, importers, or wholesalers in California during this reporting period, select Yes.

If you did not make sales or deliver bottled or packaged distilled spirits to other licensed distilled spirits manufacturers, importers, or wholesalers in California during this reporting period, select No.

Did you have any sales of bottled or packaged distilled spirits that were exempt from the California alcoholic beverage excise tax due to the following: (Schedule 244-B)

• Distilled spirits were exported
• Distilled spirits were sold to common carriers and/or
• Distilled spirits were sold to armed forces instrumentalities

If you had sales of bottled or packaged distilled spirits that were exempt from the California alcoholic beverage excise tax due to one of the reasons listed above, select Yes.

If you did not have sales of bottled or packaged distilled spirits that were exempt from the California alcoholic beverage excise tax due to one of the reasons listed above, select No.

How would you like to add the CDTFA-240-DS, Distilled Spirits Transaction Schedules to your return?

If you would like to manually add each transaction to the schedule(s), select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-240-DS schedule(s), select Upload an Excel Workbook. Under the Upload your Schedule(s) section, click the Upload Schedule button to upload the excel file.

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Distilled Spirits Received from own Bottling Department (Schedule 240-A)

Every distilled spirits manufacturer, manufacturer's agent, brandy manufacturer, and rectifier shall keep and preserve a record of all distilled spirits produced, manufactured, cut, blended, rectified, bottled, packaged, or otherwise acquired in California. All distilled spirits received from licensee's own bottling or packaging department must be reported on schedule 240-A and be retained by the licensee to be available for verification by CDTFA auditors. Receipts from the bottling or packaging department must include all distilled spirits bottled or packaged, whether or not the distilled spirits are owned by the licensee. (Regulation 2504)

To manually complete schedule 240-A, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Who the Product was Bottled or Packaged For (Owner's Name). Enter the complete name of the person or business the distilled spirits were bottled or packaged for.

Date Bottled or Packaged. Enter the date the distilled spirits were bottled or packaged.

Street. Enter the street address of the person or business the distilled spirits were bottled or packaged for.

City. Enter the city of the person or business the distilled spirits were bottled or packaged for.

State. Select the state of the person or business the distilled spirits were bottled or packaged for.

Zip Code. Enter the ZIP Code of the person or business the distilled spirits were bottled or packaged for.

Click Here to Verify Address. Click the button to verify the inputted address. Once the address is verified, click the Save button.

100 Proof and Under (Gallons). Enter the total gallons of bottled or packaged distilled spirits 100 proof and under. The total must agree with the respective federal forms.

Over 100 Proof (Gallons). Enter the total gallons of bottled or packaged distilled spirits over 100 proof. The total must agree with the respective federal forms

Note: Per Alcoholic Beverage Tax Regulation 2544, report all alcoholic beverages in wine gallons. You can convert liters to wine gallons by multiplying liters by 0.264172.

Once you have completed the information for the entry, click the Add button to save the entry and return to the Schedule 240-A screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

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Distilled Spirits Purchased or Received from Other Licensed Distilled Spirits Manufacturers/Importers in California (Schedule 241-A)

All bottled or packaged distilled spirits purchased from other licensed distilled spirits manufacturers or importers in California and all bottled or packaged distilled spirits received from licensee's own branches in California, must be reported on schedule 241-A. Returns from California wholesalers should also be included on schedule 241-A. A copy of the schedule must be retained by the licensee to be available for verification by CDTFA auditors. (Regulation 2505)

To manually complete schedule 241-A, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Purchased From (name of Distilled Spirits Manufacturer/Importer). Enter the complete name of the California seller the bottled or packaged distilled spirits were purchased from.

City. Enter the name of the California city where the seller's business is located.

Distilled Spirits' CDTFA Account Number. Enter the seller's nine-digit distilled spirits CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active Distilled Spirits Manufacturer/Importer accounts can be located on our Online Services, under the Registration section.

Date Received. Enter the date the shipment was received.

Invoice Number. Enter the shipment's invoice number.

Invoice Date. Enter the shipment's invoice date.

100 Proof and Under (Gallons). Enter the total gallons of bottled or packaged distilled spirits 100 proof and under contained in the shipment.

Over 100 Proof (Gallons). Enter the total gallons of bottled or packaged distilled spirits over 100 proof contained in the shipment.

Note: Per Alcoholic Beverage Tax Regulation 2544, report all alcoholic beverages in wine gallons. You can convert liters to wine gallons by multiplying liters by 0.264172.

Once you have completed the information for the entry, click the Add button to save the entry and return to the Schedule 241-A screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

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Distilled Spirits Imported into California (Schedule 242-A)

All bottled or packaged distilled spirits acquired by direct importation from out-of-state or from the Foreign Trade Zone must be reported on schedule 242-A. Importation of bonded distilled spirits into California must be reported at the time of importation and not at the time of withdrawal from bond. Returns from out-of-state should also be included on schedule 242-A. A copy of the schedule must be retained by the licensee to be available for verification by CDTFA auditors. (Regulation 2506)

To manually complete schedule 242-A, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information). If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Shipper's Name. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California. Oftentimes this will be the information of the individual or business you purchased the bottled or packaged distilled spirits from.

Shipper's Country. Select the name of the country from which the shipment originated.

Shipper's State. If the state from which the shipment originated is within the United States, select the name of the state.

Name of Common Carrier. Enter the name of the common carrier transporting the shipment into California.

Common Carrier's CDTFA Account Number. Enter the common carrier's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active Alcohol Common Carrier accounts can be located on our Online Services, under the Registration section.

Mode Code. Select the mode code for the shipment being reported.

Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information. If the shipment entered California via:

• Truck – Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
• Railcar – Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
• Ship/Vessel – Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Date Received. Enter the date the shipment was received.

Purchased From. Enter the complete name of the person or business you purchased the bottled or packaged distilled spirits from.

Invoice Number. Enter the shipment's invoice number.

100 Proof and Under (Gallons). Enter the total gallons of bottled or packaged distilled spirits 100 proof and under contained in the shipment.

Over 100 Proof (Gallons). Enter the total gallons of bottled or packaged distilled spirits over 100 proof contained in the shipment.

Note: Per Alcoholic Beverage Tax Regulation 2544, report all alcoholic beverages in wine gallons. You can convert liters to wine gallons by multiplying liters by 0.264172.

Once you have completed the information for the entry, click the Add button to save the entry and return to the Schedule 242-A screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

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Claim for Distilled Spirits Excise Tax Exemption on Sale or Delivery to Other Licensed Distilled Spirits Manufacturers/Importers/Wholesalers in California (Schedule 243-B)

All sales or deliveries of distilled spirits to other licensed distilled spirits manufacturers, importers, or wholesalers in California, all transfers of distilled spirits to licensee's own branches in California, and all returns of distilled spirits to original vendors in California, must be reported on schedule 243-B and be retained by the licensee to be available for verification by CDTFA auditors. (Regulation 2507(a))

Note: This should not include sales to California retailers. Sales to California retailers are considered taxable transactions and should be reported as sales.

To manually complete schedule 243-B, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Sold To. Enter the complete name of the California purchaser the bottled or packaged distilled spirits were sold to.

City. Enter the name of the California city where the bottled or packaged distilled spirits were delivered to.

Distilled Spirits’ CDTFA Account Number. Enter the nine-digit purchaser's distilled spirits CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

Invoice Number. Enter the shipment's invoice number.

Invoice Date. Enter the shipment's invoice date.

Date Shipped. Enter the date the shipment was shipped.

100 Proof and Under (Gallons). Enter the total gallons of bottled or packaged distilled spirits 100 proof and under contained in the shipment.

Over 100 Proof (Gallons). Enter the total gallons of bottled or packaged distilled spirits over 100 proof contained in the shipment.

Note: Per Alcoholic Beverage Tax Regulation 2544, report all alcoholic beverages in wine gallons. You can convert liters to wine gallons by multiplying liters by 0.264172.

Once you have completed the information for the entry, click the Add button to save the entry and return to the Schedule 243-B screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

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Claim for Excise Tax Exemption on Distilled Spirits Exported or Sold to Common Carriers and/or Armed Forces Instrumentalities (Schedule 244-B)

All bottled or packaged distilled spirits exported from California, sold for export and actually exported from California, sold to common carriers engaged in interstate or foreign passenger service, or sold to instrumentalities of the armed forces must be reported on schedule 244-B and be retained by the licensee to be available for verification by CDTFA auditors. (Regulation 2507(b)).

To manually complete schedule 244-B, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Shipped To (Name of Consignee). Enter the complete name of the shipment's consignee.

Country. Select the name of the country where the shipment is being delivered.

State. If the state where the shipment is being delivered is within the United States, select the name of the state.

Name of Carrier. Enter the name of the carrier transporting the shipment out of California.

Bill of Lading or Freight Bill Number. Enter the bill of lading or freight bill number.

Invoice Number. Enter the shipment's invoice number.

Invoice Date. Enter the shipment's invoice date.

100 Proof and Under (Gallons). Enter the total gallons of bottled or packaged distilled spirits 100 proof and under contained in the shipment.

Over 100 Proof (Gallons). Enter the total gallons of bottled or packaged distilled spirits over 100 proof contained in the shipment.

Note: Per Alcoholic Beverage Tax Regulation 2544, report all alcoholic beverages in wine gallons. You can convert liters to wine gallons by multiplying liters by 0.264172.

Once you have completed the information for the entry, click the Add button to save the entry and return to the Schedule 244-B screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

Inventory Reconciliation 100 Proof and Under

(Report all values to the nearest wine gallon in bottled form)

Total Beginning Inventory

Beginning inventory (same as previous reporting period's ending inventory). The value in this field should include bottled or packaged distilled spirits 100 proof and under inventory on your own premises, and in public and private warehouses. The system automatically populates the field with the value that was entered as the ending inventory on your previous period’s return.

Override beginning inventory box: Only select this box if you are amending multiple returns. Your beginning inventory must always match your ending inventory for the previous period's return.

Received from own bottling department (total from schedule 240-A). The total gallons of bottled or packaged distilled spirits 100 proof and under received from your own bottling department as reported on your Distilled Spirits Received from Own Bottling Department schedule. The total must agree with the respective federal forms. The system will automatically calculate this field.

Purchased or received from other licensed distilled spirits manufacturers or importers in California (total from schedule 241-A). The total gallons of bottled or packaged distilled spirits 100 proof and under purchased or received from other California licensed distilled spirits manufacturers or importers as reported on your Distilled Spirits Purchased or Received from Other Licensed Distilled Spirits Manufacturers/Importers in California schedule. The system will automatically calculate this field.

Note: Returns from California wholesalers should be included in schedule 241-A.

Imported into California (total from CDTFA-242-A). The total gallons of bottled or packaged distilled spirits 100 proof and under acquired by direct importation from out-of-state or from the Foreign Trade Zone as reported on your Distilled Spirits Imported into California schedule. The system will automatically calculate this field.

Note: Returns from out-of-state should be included in schedule 242-A.

Note: Importation of bonded bottled or packaged distilled spirits into California must be reported at the time of importation and not at the time of withdrawal from bond.

Returns from California retailers (do not include returns from wholesalers or returns from out-of-state). Enter the total gallons of bottled or packaged distilled spirits returned from California retailers. Wholesalers and rectifiers may accept the return of bottled or packaged distilled spirits 100 proof and under from retailers, provided the distilled spirits were sold to the retailer by the wholesaler or rectifier. Do not include returns from wholesalers or returns from out-of-state.

Unaccounted-for gains (disclosed by physical inventory). Enter the gains of distilled spirits 100 proof and under disclosed from taking a physical inventory.

Total accounted-for. The total accounted-for inventory of distilled spirits 100 proof and under for this reporting period. The system will automatically calculate this field.

Total Ending Inventory

Total sales. Enter the total gallons of bottled or packaged distilled spirits 100 proof and under sold during this reporting period.

Unintentional destruction supported by affidavits (reference Regulation 2550(a) for additional information). Enter the total gallons of bottled or packaged distilled spirits 100 proof and under that qualify as unintentional destruction. Unintentional destruction shall mean destruction of bottled or packaged distilled spirits by fire, earthquake, floods, breakage in transit, accident, or by any other cause when the exact quantity destroyed is known. Claims for loss by reason of unintentional destruction are to be submitted via email to unintentionaldestruction@cdtfa.ca.gov and must be submitted to CDTFA immediately following the close of business on the last day of the month in which the loss is discovered. The claim must state under oath of the licensee that the distilled spirits were so damaged that they could not be used for any purpose. Proof of loss satisfactory to CDTFA in the form of insurance or carrier claims, which have been paid, must be included when the claim is submitted to CDTFA. Credit is only allowed if a claim was previously submitted with the required proof of loss to CDTFA, and should be attached to the return.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Unaccounted-for losses (reference Regulation 2550(b) for additional information). Enter the total gallons of bottled or packaged distilled spirits 100 proof and under that qualify as an unaccounted-for loss. Unaccounted-for losses shall include all other losses disclosed by physical inventory due to pilferage, handling, among others. The allowable tolerance for unaccounted-for losses of bottled or packaged distilled spirits 100 proof and under acquired by any distilled spirits taxpayer cannot exceed one-tenth of one percent of total sales of distilled spirits 100 proof and under.

Inventory, end of reporting period. Enter the total gallons of bottled or packaged distilled spirits 100 proof and under held in inventory at the end of this reporting period.

Total accounted-for. The total accounted-for inventory of distilled spirits 100 proof and under for this reporting period. The system will automatically calculate this field.

Semi-Annual Inventory

(Only applicable to June and December reporting periods)

I did not report any inventory. Only select this box if no bottled or packaged distilled spirits 100 proof and under are held in inventory; no inventory reported for this reporting period.

Physical inventory of bottled or packaged distilled spirits (required semi-annually). Enter the total gallons of bottled or packaged distilled spirits 100 proof and under disclosed from taking a physical inventory. A physical inventory of the number of gallons of bottled or packaged distilled spirits must be reported semi-annually in June and December. For taxpayers on an annual reporting basis, a physical inventory must be reported on an annual basis in December (Regulation 2530).

Semi-annual inventory date. Enter the date in June or December the physical inventory was taken.

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Inventory Reconciliation Over 100 Proof

(Report all values to the nearest wine gallon in bottled form)

Total Beginning Inventory

Beginning inventory (same as previous reporting period's ending inventory). The value in this field should include bottled or packaged distilled spirits over 100 proof inventory on your own premises, and in public and private warehouses. The system automatically populates the field with the value that was entered as the ending inventory on your previous period’s return.

Override beginning inventory box: Only select this box if you are amending multiple returns. Your beginning inventory must always match your ending inventory on the previous period’s return.

Received from own bottling department (total from schedule 240-A). The total gallons of bottled or packaged distilled spirits over 100 proof received from your own bottling department as reported on your Distilled Spirits Received from Own Bottling Department schedule. The total must agree with the respective federal forms. The system will automatically calculate this field.

Purchased or received from other licensed distilled spirits manufacturers or importers in California (total from schedule 241-A).

The total gallons of bottled or packaged distilled spirits over 100 proof purchased or received from other California licensed distilled spirits manufacturers or importers as reported on your Distilled Spirits Purchased or Received from Other Licensed Distilled Spirits Manufacturers/Importers in California schedule. The system will automatically calculate this field.

Note: Returns from California wholesalers should be included in schedule 241-A.

Imported into California (total from schedule 242-A). The total gallons of bottled or packaged distilled spirits over 100 proof acquired by direct importation from out-of-state or from the Foreign Trade Zone as reported on your Distilled Spirits Imported into California schedule. The system will automatically calculate this field.

Note: Returns from out-of-state should be included in schedule 242-A.

Note: Importation of bonded bottled or packaged distilled spirits into California must be reported at the time of importation and not at the time of withdrawal from bond.

Returns from California retailers (do not include returns from wholesalers or returns from out-of-state). Enter the total gallons of bottled or packaged distilled spirits over 100 proof returned from California retailers. Wholesalers and rectifiers may accept the return of distilled spirits over 100 proof from retailers, provided the distilled spirits were sold to the retailer by the wholesaler or rectifier. Do not include returns from wholesalers or returns from out-of-state.

Unaccounted-for gains (disclosed by physical inventory). Enter the gains of distilled spirits over 100 proof disclosed from taking a physical inventory.

Total accounted-for. The total accounted-for inventory of distilled spirits over 100 proof for this reporting period. The system will automatically calculate this field.

Total Ending Inventory

Total sales. Enter the total gallons of bottled or packaged distilled spirits over 100 proof sold during this reporting period.

Unintentional destruction supported by affidavits (reference Regulation 2550(a) for additional information). Enter the total gallons of bottled or packaged distilled spirits over 100 proof that qualify as unintentional destruction. Unintentional destruction shall mean destruction of bottled or packaged distilled spirits by fire, earthquake, floods, breakage in transit, accident, or by any other cause when the exact quantity destroyed is known. Claims for loss by reason of unintentional destruction are to be submitted via email to unintentionaldestruction@cdtfa.ca.gov and must be submitted to CDTFA immediately following the close of business on the last day of the month in which the loss is discovered. The claim must state under oath of the licensee that the distilled spirits were so damaged that they could not be used for any purpose. Proof of loss satisfactory to CDTFA in the form of insurance or carrier claims, which have been paid, must be included when the claim is submitted to CDTFA. Credit is only allowed if a claim was previously submitted with the required proof of loss to CDTFA, and should be attached to the return.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Unaccounted-for losses (reference Regulation 2550(b) for additional information). Enter the total gallons of bottled or packaged distilled spirits over 100 proof that qualify as an unaccounted-for loss. Unaccounted-for losses shall include all other losses disclosed by physical inventory due to pilferage, handling, among others. The allowable tolerance for unaccounted-for losses of bottled or packaged distilled spirits over 100 proof acquired by any distilled spirits taxpayer cannot exceed one-tenth of one percent of total sales of distilled spirits over 100 proof.

Inventory, end of reporting period. Enter the total gallons of bottled or packaged distilled spirits over 100 proof held in inventory at the end of this reporting period.

Total accounted-for. The total accounted-for inventory of distilled spirits over 100 proof for this reporting period. The system will automatically calculate this field.

Semi-Annual Inventory

(Only applicable to June and December reporting periods)

I did not report any inventory. Only select this box if no bottled or packaged distilled spirits over 100 proof are held in inventory; no inventory reported for this reporting period.

Physical inventory of bottled or packaged distilled spirits (required semi-annually). Enter the total gallons of bottled or packaged distilled spirits over 100 proof disclosed from taking a physical inventory. A physical inventory of the number of gallons of bottled or packaged distilled spirits must be reported semi-annually in June and December. For taxpayers on an annual reporting basis, a physical inventory must be reported on an annual basis in December (Regulation 2530).

Semi-annual inventory date. Enter the date in June or December the physical inventory was taken.

Transactions 100 Proof and Under

(Report all values to the nearest wine gallon in bottled form)

Taxable Transactions

Total sales. The total gallons of bottled or packaged distilled spirits 100 proof and under sold during this reporting period. The system automatically populates this field with the value that was entered on the Inventory Reconciliation 100 Proof and Under screen.

Returns from California retailers. The total gallons of bottled or packaged distilled spirits 100 proof and under returned from California retailers. The system automatically populates this field with the value that was entered on the Inventory Reconciliation 100 Proof and Under screen.

Net sales.The total sales less returns from retailers of bottled or packaged distilled spirits 100 proof and under for this reporting period. The system will automatically calculate this field.

Exemptions

Sales or deliveries to other licensed distilled spirits manufacturers, importers, or wholesalers in California (total from schedule 243-B) The total gallons of bottled or packaged distilled spirits 100 proof and under sold or delivered to other licensed distilled spirits manufacturers, importers, or wholesalers in California as reported on your Claim for Distilled Spirits Excise Tax Exemption on Sale or Delivery to Other Licensed Distilled Spirits Manufacturers/Importers/Wholesalers in California schedule. The system will automatically calculate this field.

Note: This should not include sales to California retailers. Sales to California retailers are considered taxable transactions and should be reported as sales.

Exports or sales to common carriers and/or armed forces (total from schedule 244-B). The total gallons of bottled or packaged distilled spirits 100 proof and under exported from California, sold for export and actually exported from California, sold to common carriers engaged in interstate or foreign passenger service, and sold to the armed forces as reported on your Claim for Excise Tax Exemption on Distilled Spirits Exported or Sold to Common Carriers and/or Armed Forces Instrumentalities schedule. The system will automatically calculate this field.

Other exemptions. Enter the total gallons of bottled or packaged distilled spirits 100 proof and under which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of bottled or packaged distilled spirits 100 proof and under subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal – 100 proof and under. The total excise tax due or credit for gallons of bottled or packaged distilled spirits 100 proof and under for this reporting period. The system will automatically calculate this field.

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Transactions Over 100 Proof

(Report all values to the nearest wine gallon in bottled form)

Taxable Transactions

Total sales. The total gallons of bottled or packaged distilled spirits over 100 proof sold during this reporting period. The system automatically populates this field with the value that was entered on the Inventory Reconciliation Over 100 Proof screen.

Returns from California retailers. The total gallons of bottled or packaged distilled spirits over 100 proof returned from California retailers. The system automatically populates this field with the value that was entered on the Inventory Reconciliation Over 100 Proof screen.

Net sales. The total sales less returns from retailers of bottled or packaged distilled spirits over 100 proof for this reporting period. The system will automatically calculate this field.

Exemptions

Sales or deliveries to other licensed distilled spirits manufacturers, importers, or wholesalers in California (total from schedule 243-B). The total gallons of bottled or packaged distilled spirits over 100 proof sold or delivered to other licensed distilled spirits manufacturers, importers, or wholesalers in California as reported on your Claim for Distilled Spirits Excise Tax Exemption on Sale or Delivery to Other Licensed Distilled Spirits Manufacturers/Importers/Wholesalers in California schedule. The system will automatically calculate this field.

Note: This should not include sales to California retailers. Sales to California retailers are considered taxable transactions and should be reported as sales.

Exports or sales to common carriers and/or armed forces (total from schedule 244-B). The total gallons of bottled or packaged distilled spirits over 100 proof exported from California, sold for export and actually exported from California, sold to common carriers engaged in interstate or foreign passenger service, and sold to the armed forces as reported on your Claim for Excise Tax Exemption on Distilled Spirits Exported or Sold to Common Carriers and/or Armed Forces Instrumentalities schedule. The system will automatically calculate this field.

Other exemptions. Enter the total gallons of bottled or packaged distilled spirits over 100 proof which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of bottled or packaged distilled spirits over 100 proof subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal – over 100 proof. The total excise tax due or credit for gallons of bottled or packaged distilled spirits over 100 proof for this reporting period. The system will automatically calculate this field.

If you claimed exemptions for Unintentional Destruction or Other Exemptions, the following documentation will be required:

• Claim for Unintentional Destruction that was previously submitted to CDTFA
• Supporting documentation for Other Exemptions

To upload the file attachment, click the Add button.

On the Select a file to attach pop-up window:

1. Click the Type drop-down menu and select the appropriate file type. Available options to select from:
• Claim for Unintentional Destruction
• Supporting documentation for Other Exemptions
2. Enter a description of the file in the Description field.
3. Click the Choose File button and follow the prompts to select and upload the file.
4. Once you have completed all required information, click the Save button.

Once the required document(s) is uploaded, click the Next button to proceed to the next screen.

• Tax Guide for Alcoholic Beverage
• Tax Guide for Distillers and Distributors of Distilled Spirits
• Online Return Filing Tutorial
• List of Licensees for Reporting Purposes
• CDTFA-810-CTC, Postal Abbreviation Table
• Alcoholic Beverage Tax Law
• Alcoholic Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001. et seq.) on behalf of the Board of Equalization. The law includes the state excise tax imposed on common carriers engaged in interstate or foreign passenger service making sales of distilled spirits in California. The tax rates as they relate to the sales of distilled spirits are located on the tax rates page for Special Taxes and Fees, under Alcoholic Beverage Tax.

Filing Requirements

Every licensed distilled spirits common carrier is required to electronically file a Distilled Spirits Common Carrier Tax Return on or before the first day of the second calendar month following the month in which the sales were made (Regulation 2541). A return must be filed each reporting period even if no tax is due. Remittance for the amount due must be submitted by the due date of the return. A copy of the return must be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

• Late-file penalty – Fifty dollars ($50) if the tax return is not filed by the due date.
• Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
• Late-file and late-pay penalty – Ten percent (10%) or fifty dollars ($50), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 32252)

The method for computing distilled spirits sales in California is based on the ratio that passenger miles in California bears to total passenger miles. The ratio of passenger miles in California may be adjusted by tests when significant changes occur in routes, schedules, or other operating conditions. The tests will be subject to review by CDTFA auditors.

All distilled spirits must be reported in wine gallons. Round the resulting figures to the nearest gallon.

Gallonage conversion factors:

1. One milliliter = 0.000264172 gallons
2. One liter = 0.264172 gallons

Distilled Spirits 100 Proof and Under

Total passenger miles. Enter the total number of passenger miles served during the course of this reporting period.

Passenger miles in California. Enter the total number of passenger miles served in California during the course of this reporting period.

Percentage of miles in California. The ratio of passenger miles served in California bearing to the total of passenger miles. The system will automatically calculate this field.

Total gallons of distilled spirits sold. Enter the total gallons of distilled spirits 100 proof and under sold during the course of this reporting period.

Total gallons of distilled spirits sold in California. The total gallons of distilled spirits 100 proof and under sold in California during the course of this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal – 100 proof and under. The total excise tax due for gallons of distilled spirits 100 proof and under for this reporting period. The system will automatically calculate this field.

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Distilled Spirits Over 100 Proof

Total passenger miles. The total number of passenger miles served during the course of the reporting period. The system automatically populated this field with the value that was entered under total passenger miles from 100 Proof and Under.

Passenger miles in California. The total number of passenger miles served in California during the course of the reporting period. The system automatically populated this field with the value that was entered under total passenger miles from 100 Proof and Under.

Percentage of miles in California. The ratio of passenger miles served in California bearing to the total of passenger miles. The system will automatically calculate this field.

Total gallons of distilled spirits sold. Enter the total gallons of distilled spirits over 100 proof sold during the course of this reporting period.

Total gallons of distilled spirits sold in California. The total gallons of distilled spirits over 100 proof sold in California during the course of this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal – over 100 proof. The total excise tax due for gallons of distilled spirits over 100 proof for this reporting period. The system will automatically calculate this field.

• Tax Guide for Alcoholic Beverage
• Tax Guide for Distillers and Distributors of Distilled Spirits
• Online Return Filing Tutorial
• Alcohol Beverage Tax Law
• Alcohol Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) on behalf of the Board of Equalization. Per provision section 23671, out-of-state vendors making shipments of beer into California are required to obtain a Certificate of Compliance with the California Department of Alcoholic Beverage Control and must report all beer shipments made to licensed beer importers in California.

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Filing Requirements

Every holder of a California Certificate of Compliance is required to electronically file a CDTFA-1056, Vendor's Report of Beer Shipments into California, on or before the 10th day of each month, reporting all beer shipments made to licensed beer importers in California during the preceding calendar month (Section 23671). A report must be filed for each reporting period regardless of whether or not you have any transactions to report. A copy of the report should be retained on the premises for verification by CDTFA auditors.

Initial Questions

Did you ship any beer to a licensed beer importer in California during this reporting period?

If you made any shipments of beer into California during this reporting period, select Yes.

If no shipments of beer were made into California during this reporting period, select No.

How would you like to add the CDTFA-1056, Vendor’s Report of Beer Shipments into California report?

If you would like to manually add each transaction to the report, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-1056 report, select Upload an Excel Workbook. Under the Upload your Report section, click the Upload Report button to upload the excel file.

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Vendor's Report of Beer Shipments into California

To manually complete CDTFA-1056, click the Add a Record hyperlink and enter the report information (refer to Report Information section below for more information).

If you uploaded your report using the excel workbook, review the transactions, and correct any error(s), if applicable.

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Report Information

Name of Licensed Importer (to whom the shipment was consigned). Enter the complete name of the licensed importer to whom the shipment was consigned. To report pool shipments, list each consignee as a separate shipment.

California City/Destination. Enter the shipment's destination city.

Licensed Importer’s CDTFA Account Number. Enter the nine-digit licensed importer’s CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active importer accounts can be located on our Online Services, under the Registration section.

Mode Code. Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information.If the shipment entered California via:

• Truck – Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
• Railcar – Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
• Ship/Vessel – Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Invoice Number. Enter the shipment's invoice number.

Invoice Date. Enter the shipment's invoice date.

Case Gallons (divide total ounces by 128). Enter the total gallons of case beer contained in the shipment by dividing the total ounces by 128.

Keg Gallons (multiply barrels by 31). Enter the total gallons of keg beer contained in the shipment by multiplying the number of barrels by 31.

Once you have completed the information for the entry, click the Add button to save the entry and return to the Vendor's Report of Beer Shipments into California screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

• Tax Guide for Alcoholic Beverage
• Tax Guide for Beer Brewers and Distributors
• Online Return Filing Tutorial
• List of Licensees for Reporting Purposes
• Alcohol Beverage Tax Law
• Alcohol Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) on behalf of the Board of Equalization. Per Regulation 2540, Common Carrier Receipts and Delivery Reports, common carriers and holders of interstate alcoholic beverage transporters' permits, transporting alcoholic beverages into California, are required to report all deliveries of alcoholic beverages, shipment of which originated from outside of California, made to California licensed importers or customs brokers.

A receipt must be obtained from the licensed importer or customs broker for each delivery of an interstate shipment of alcoholic beverages in California and must include the required information outlined in Regulation 2540.

Filing Requirements

Every common carrier transporting alcoholic beverages into California is required to electronically file a CDTFA-217, Common Carrier's Report of Delivery, on or before the 15th of each month, reporting all deliveries of alcoholic beverages made to California licensed importers and customs brokers during the preceding calendar month. (Regulation 2540). A report must be filed for each reporting period regardless of whether or not you have any deliveries to report. A copy of the report must be retained on the licensed premises for verification by CDTFA auditors.

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Initial Questions

Did you deliver any shipments of alcoholic beverages into California to licensed importers or customs brokers during this reporting period?

If you delivered shipments of alcoholic beverages into California to licensed importers or customs brokers during this reporting period, select Yes.

If you did not deliver shipments of alcoholic beverages into California to licensed importers or customs brokers during this reporting period, select No.

How would you like to add the CDTFA-217, Common Carrier's Report of Delivery report?

If you would like to manually add each transaction to the report, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-217 report, select Upload an Excel Workbook. Under the Upload your Report section, click the Upload Report button to upload the excel file.

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Common Carrier's Report of Delivery

To manually complete CDTFA-217, click the Add a Record hyperlink and enter the report information (refer to the Report Information section below for more information).

If you uploaded your report using the excel workbook, review the transactions, and correct any error(s), if applicable.

Report Information

Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California.

Shipper's City. If the city from where the shipment originated from is within the United States, enter the name of the city.

Shipper's Country. Select the name of the country from which the shipment originated.

Shipper's State. If the state where the shipment originated from is within the United States, select the name of the state.

Name of Licensed Importer or Customs Broker (to whom delivery was made). Enter the complete name of the licensed importer or customs broker to whom the delivery was made. If the delivery was made to a licensed public warehouse or an “order notify” shipment, list the name of the licensed importer for whom the shipment was delivered.

Licensed Importer's or Customs Broker's CDTFA Account Number. Enter the licensed importer's or customs broker's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active importer or customs broker's accounts can be located on our Online Services, under the Registration section.

Mode Code.  Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information. If the shipment entered California via:

• Truck - Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
• Railcar - Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
• Ship/Vessel - Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number. 

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Kind Code. Select the kind code for the alcoholic beverage contained in the shipment. Available options to select from:

• Beer
• Sparkling Wine
• Spirits not over 100 proof
• Spirits over 100 proof
• Wine not over 14%
• Wine over 14% & Hard Cider

Gallons. Enter the total gallons of alcoholic beverages contained in the shipment.

Once you have completed the information for the entry, click the Add button to save the entry and return to the Common Carrier's Report of Delivery screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

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• Tax Guide for Alcoholic Beverage
• Online Return Filing Tutorial
• List of Licensees for Reporting Purposes
• CDTFA-810-CTC, Postal Abbreviation Table
• Alcohol Beverage Tax Law
• Alcohol Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) on behalf of the Board of Equalization. Per Regulation 2543, customs brokers are required to report every importations/transactions of alcoholic beverages handled. Customs brokers include every person holding a Federal customhouse broker's license or customs broker's license under the Alcoholic Beverage Control Act, and making customs entries in connection with the importations of alcoholic beverages in customs bond into California for California licensed importers or for a person who does not hold the appropriate importer's license.

Filing Requirements

Every licensed customs broker of alcoholic beverages is required to electronically file a CDTFA-1096, Customs Broker's Report of Transactions, on or before the 15th day of each month, reporting all transactions of customs entries in connection with the importation of alcoholic beverages in internal revenue or customs bond into California during the preceding calendar month (Regulation 2543). A report must be filed for each reporting period even if you do not have any transactions to report. A copy of the report must be retained on the licensed premises for verification by CDTFA auditors.

Initial Questions

Did you have any transactions involving shipments of alcoholic beverages in internal revenue or customs bond into California during this reporting period?

If you had any transactions involving shipments of alcoholic beverages in internal revenue or customs bond into California during this reporting period, select Yes.

If you did not have any transactions involving shipments of alcoholic beverages in internal revenue or customs bond into California during the reporting period, select No.

How would you like to add the CDTFA-1096, Customs Broker's Report of Transactions report?

If you would like to manually add each transaction to the report, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-1096 report, select Upload an Excel Workbook. Under the Upload your Report section, click the Upload Report button to upload the excel file.

Customs Broker's Report of Transactions

To manually complete CDTFA-1096, click the Add a Record hyperlink and enter the report information (refer to the Report Information section below for more information).

If you uploaded your report using the excel workbook, review the transactions, and correct any error(s), if applicable.

Report Information

Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California.

Foreign Trade Zone: If the merchandise was shipped to a foreign trade zone, enter the name of the person or firm that shipped the merchandise to the foreign trade zone and the location of the zone. (for example, ABC Firm, Zone 3 – San Francisco)

Shipper's Country. Select the name of the country from which the shipment originated.

Shipper's State. If the state where the shipment originated from is within the United States, select the name of the state.

Name of Licensed Importer or Consignee. If the shipment is for delivery or use in California, enter the complete name of the licensed California importer.

If the shipment is being transported within California for delivery or use outside of California, enter the name of the consignee. (Note: Copies of shipping documents must be retained for verification by CDTFA auditors.)

Foreign Trade Zone: If the merchandise was delivered in a foreign trade zone, enter the name of person or firm that received the merchandise to be stored in the foreign trade zone and the location of the zone (for example, ABC Firm, Zone 3 – San Francisco).

Licensed Importer's CDTFA Account Number. Enter the licensed importer's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes).

A list of active importer accounts can be located on our Online Services, under the Registration section.

Name of Carrier. Enter the name of the carrier transporting to California.

Foreign Trade Zone: Leave column blank.

Mode Code. Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information. If the shipment entered California via:

• Truck – Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
• Railcar – Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
• Ship/Vessel – Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).
• Foreign Trade Zone: If the merchandise is stored in a foreign trade zone, enter the lot number.

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Foreign Trade Zone: If the merchandise is stored in a foreign trade zone, enter the entry number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Foreign Trade Zone: Enter the release date.

Kind Code. Select the kind code for the alcoholic beverage contained in the shipment. Available options to select from:

• Beer
• Sparkling Wine
• Spirits not over 100 proof
• Spirits over 100 proof
• Wine not over 14%
• Wine over 14% & Hard Cider

Gallons. Enter the total gallons of alcoholic beverages contained in the shipment.

Once you have completed the information for the entry, click the Add button to save and return to the Customs Broker's Report of Transactions screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

• Tax Guide for Alcoholic Beverage
• Online Return Filing Tutorial
• List of Licensees for Reporting Purposes
• CDTFA-810-CTC, Postal Abbreviation Table
• Alcohol Beverage Tax Law
• Alcohol Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax

The California Department of Tax and Fee Administration (CDTFA) administers the California Electronic Cigarette Excise Tax (CECET) imposed by the Healthy Outcomes and Prevention Education (HOPE) Act (Revenue and Taxation Code section 31000, et seq.), enacted by Senate Bill 395 (Stats.2021, ch. 489).

Beginning July 1, 2022, retailers of electronic cigarettes containing or sold with nicotine (e-Cigarettes) are required to collect from the purchaser at the time of the retail sale a 12.5 percent CECET on the sales price of e-Cigarettes . The collection of the CECET is in addition to the sales and use tax. One percent reimbursement of the CECET will automatically be calculated on the return as reimbursement to the retailer for all costs associated with the collection of the CECET.

Filing Requirements

The California Electronic Cigarette Excise Tax Return (e-Cigarette Tax Return) must be filed electronically on or before the last day of the month following each calendar quarter. You must file a return for each reporting period even if you did not have any reportable activities during the reporting period.

Payment for the CECET amount due must be submitted by the due date of the return. A copy of the return should be retained on the licensed premises for verification by CDTFA auditors.

CDTFA may require the due date of the CECET payment and the filing of the e-Cigarette Tax Return for other than quarterly (RTC section 31002(d)(3)).

Penalty and Interest

The penalty for failure to file a return and/or failure to pay the CECET by the due date is 10 percent of the CECET amount due for the period. Interest on the CECET amount also applies to late payments at the modified adjusted rate per month or fraction of a month that the payment is late.

The following are general definitions for purposes of the CECET under the HOPE Act.

An electronic cigarette means any of the following:

• A device or delivery system sold in combination with any liquid substance containing nicotine that can be used to deliver nicotine in aerosolized or vaporized form to a person. Examples include, but are not limited to, any of the following items sold with any nicotine liquid or nicotine substance that is contained in the device or delivery system or is packaged together as one unit or sold for a single price: an eCigarette, eCigar, ePipe, vape pen, or eHookah.
• A component, part, or accessory of a device described above that is used during the operation of the device if sold in combination with a liquid substance containing nicotine. Examples include, but are not limited to, any of the following items sold with any nicotine liquid or nicotine substance that is packaged together as one unit or sold for a single price: atomizers, vaping tanks or mods, batteries, or chargers.
• A liquid or substance containing nicotine, whether sold separately or sold in combination with any device, that could be used to deliver nicotine in aerosolized or vaporized form to a person. Some examples include, but are not limited to, an eLiquid or eJuice containing nicotine.

An electronic cigarette does not include a product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other therapeutic purposes if that product is marketed and sold solely for that approved use.

Enter the total retail sales of electronic cigarettes, subject to CECET, for all locations. Do not include sales tax. Enter the total retail sales of electronic cigarettes containing or sold with nicotine that are subject to the CECET for this reporting period. Include sales from all retail locations. Sales tax should not be included.

Refer to the Definitions section above for general definitions of an electronic cigarette.

CECET rate. The excise tax rate for this reporting period (12.5%). (The system will automatically enter this rate.)

Total amount of CECET. (The system will automatically calculate this amount.)

CECET reimbursement rate. (The system will automatically enter this rate (1%).)

Less retailer reimbursement. The reimbursement amount for all costs of collecting the CECET. (The system will automatically calculate this amount.)

Total amount of CECET after retailer reimbursement. The total amount of excise tax due after deducting the reimbursement amount from the CECET amount. (The system will automatically calculate this amount.)

Total amount of CECET after retailer reimbursement. (The system will automatically calculate this amount.)

Excess CECET Collected. If you have collected more tax than what is due (excess tax) for this reporting period, enter the amount of excess excise tax collected in this field.

Total amount of CECET due. The total amount of CECET due for this reporting period. (The system will automatically calculate this amount.)

• Tax Guide for California Electronic Cigarette Excise Tax
• Online Return Filing Tutorial

As a distributor of cannabis or cannabis products (or microbusiness operating as a distributor), you are required to electronically file your cannabis tax return with us to report the amounts of both the cultivation tax and cannabis excise tax collected and pay the amount due. The cannabis tax return is due on the last day of the month following the reporting period. Even if you are a distributor that is not responsible for collecting the cultivation tax or the cannabis excise tax, and you have no taxable transactions to report, you are still required to file a cannabis tax return and report your activities to us.

A cannabis distributor is a person required to be licensed with the Department of Cannabis Control as a distributor who procures, sells, and/or transports cannabis between licensed cannabis businesses, such as a cultivator, manufacturer, or retailer. A microbusiness licensed to act as a distributor must comply with all the same requirements as a distributor.

As a cannabis distributor, if you sell and transfer cannabis or cannabis products to a retailer, or if you transfer cannabis or cannabis products on behalf of a manufacturer or cultivator, you are required to collect the cannabis excise tax based on the average market price of the cannabis sold in a retail sale.

In instances where a distributor sells or transfers cannabis or cannabis products to another distributor, including hiring another distributor to transport cannabis or cannabis products to a retailer, documentation, such as a shipping manifest or invoice between the distributors, should indicate which distributor has collected or will collect the cannabis excise tax from the retailer based on the average market price of the cannabis sold in a retail sale and report and pay it to us. In the absence of such documentation, both distributors may be held liable for any unpaid cannabis excise tax owed on the retail sale of the cannabis or cannabis products.

Average Market Price

The average market price is calculated based on the type of transaction between a cannabis retailer and its supplier. There are two types of transactions, an arm's length transaction or a nonarm's length transaction.

Arm's Length Transactions:

• An arm's length transaction means a sale entered into good faith for a price that reflects the fair market value in an open market between two informed and willing parties.
• In an arm's length transaction, the average market price is calculated by using the retailer's wholesale cost of the cannabis or cannabis products plus our predetermined mark-up. The 15 percent cannabis excise tax is applied to the average market price to calculate the cannabis excise tax.
• Example: Wholesale cost of cannabis flowers is $1,000.00 and the mark up is 80% (1,000 x 0.80 = 800); the average market price is $1,800.00 (1,000 + 800).

Nonarm's Length Transactions:

• A nonarm's length transaction occurs when a transaction does not meet the definition of an arm's length transactions, meaning there is no good faith sale to a cannabis retailer at a fair market price.
• In a nonarm's length transaction, the average market price is the gross receipts of the retail sale of cannabis or cannabis products. The 15 percent cannabis excise tax is applied to the average market price to calculate the cannabis excise tax due.
• Example: Selling price of cannabis is $35.00, local business tax is $3.50 and delivery charge is $5.00; the average market price is $43.50 (total selling price, 35.00 + 3.50 + 5.00)

Report the total average market price of cannabis and cannabis products that were sold or transferred to a cannabis retailer during the reporting period for arm's length transactions and nonarm's length transactions. Do not include any medicinal cannabis or medicinal cannabis products that were donated to a cannabis retailer for subsequent donation to a medicinal cannabis patient. Also, do not include any trade samples provided to other licensees.

Excess Excise Tax Collected

If a cannabis retailer collects more cannabis excise tax from their customer than the retailer originally paid to a distributor, it is considered excess excise tax collected. When this occurs, the retailer must return the excess excise tax collected back to the customer. In the event the retailer cannot return the excess excise tax collected to their customer, the retailer must pay the excess excise tax to a distributor.

As the distributor, you must report any excess excise tax collected, that a retailer paid you, on the first return due after receiving the excess amount from the retailer. You will report the excess excise tax collected in the Excess Excise Tax Collected field of the return.

Additionally, if you collect excess excise tax from a cannabis retailer because of your miscalculation of the excise tax, you must return the excess amount back to the retailer. If you are unable to return the excess excise tax collected, you must enter the excess amount in the Excess Excise Tax Collected field of the return.

Be sure to keep all supporting documentation of any collected excess excise tax reported in this field. If the excess excise tax is returned to the retailer after you report and pay it to us, the excess excise tax credit on the next line will only be allowed with proper documentation showing the amount was paid to us and later returned to the retailer.

Excess excise tax collection can occur in the following situations:

• When excise tax is computed on a higher calculated average market price of the cannabis or cannabis products than the average market price reported on the return;
• When excise tax is computed using a tax rate higher than the rate imposed by law, and;
• When mathematical or clerical errors result in an overstatement of the tax on an invoice, receipt, or similar document.

Excess Excise Tax Remitted, later Returned to Retailer

If you paid excess excise tax to us that was later returned to a retailer, enter the amount in this field. Proper documentation must be kept to support any amount reported here. We may request documentation from you before this credit is accepted. Documentation may include but is not limited to:

• Records that show when the excess excise tax was reported and paid to us,
• The original invoice that supports excess excise tax was collected, and
• A credit memo or similar document that supports the excess excise tax was returned to the retailer.

Beginning July 1, 2022, the cultivation tax no longer applies to harvested cannabis entering the commercial market. Distributors and manufacturers (including microbusinesses authorized to distribute or manufacture) are no longer required to collect the cultivation tax from cultivators.

Cultivation tax is not due on harvested cannabis entering the commercial market on or after July 1, 2022, even if you received cannabis from a cultivator prior to July 1, 2022. Any cultivation tax collected on harvested cannabis that enters the commercial market on or after July 1, 2022, is considered excess cultivation tax collected and must be returned to the cultivator that originally paid the cultivation tax, or if unable to be returned to the cultivator, paid to the California Department of Tax and Fee Administration (CDTFA).

From January 1, 2018, through June 30, 2022, a cultivation tax was imposed on cultivators on all harvested cannabis that enters the commercial market.

The cultivation tax is based on the category and weight of cannabis that a cultivator sells or transfers to a manufacturer or distributor and shall be consistent with the weight and category of the cannabis that a cultivator records in the California Cannabis Track-and-Trace (CCTT) system.

The cultivation tax is due once the cannabis or cannabis products enters the commercial market. To properly calculate the cultivation tax due, it is important that you know the weight in ounces of each category of cannabis that enters the commercial market. Partial ounces, rounded to the nearest hundredth, must be included in the calculation of the cultivation tax due.

Report the total ounces of cannabis (including ounces of cannabis designated as trade samples and medicinal cannabis designated for donation), for each cultivation tax category, that entered the commercial market during the reporting period. Then report the ounces of cannabis that were designated as trade samples and medicinal cannabis that a cultivator designates for donation in the CCTT system. The system will calculate the ounces of cannabis to which the cultivation tax will apply for each category.

Cultivation tax collected prior to July 1, 2022, on harvested cannabis that entered the commercial market on or after July 1, 2022, is considered excess cultivation tax collected and must be returned to the cultivator that originally paid it. A distributor who has collected excess cultivation tax and is not able to return it to the cultivator that originally paid it, must report the excess cultivation tax collected on their next cannabis tax return and pay it to CDTFA. A manufacturer who has collected excess cultivation tax and is not able to return it to the cultivator that originally paid it, must transfer that amount collected to a distributor for the distributor to report it as excess cultivation tax collected on their next cannabis tax return.

Each licensee in a transaction should keep clear records to document, as applicable, when excess cultivation tax was collected or not collected, returned to a cultivator, transferred to a distributor, or when excess cultivation tax was paid to CDTFA. Such documentation serves as evidence that you did not collect and retain any excess cultivation tax, which protects you from liability for any excess cultivation tax collected.

Enters the Commercial Market

Cannabis enters the commercial market when the cannabis or cannabis products pass the required testing and quality assurance review, as described in section 26110 of the Business and Professions Code.

The Cannabis Tax Law imposes a mandatory 50 percent penalty for failure to pay the amount of cultivation tax or cannabis excise tax due.

If you fail to pay the cannabis taxes by your due date, you may be relieved of the 50 percent penalty if we find that your failure to timely pay was due to reasonable cause and circumstances beyond your control, and occurred notwithstanding the exercise of ordinary care and absence of willful neglect. Additional penalty and interest may be assessed per Fee Collection Procedures Law section 55042.

What are you reporting?

Select “Yes” or “No”

Are you reporting excise tax on cannabis or cannabis products?

Are you reporting excess cultivation tax collected?

Please note: If you selected “Yes”, you will be asked to provide additional information about the subject.

If you select “No”, no further information will be requested on that subject.

If you have no taxable transactions to report, select “No” for each question.

Click “Next”

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Excise Tax on Cannabis

Enter the average market price on sales/transfers of cannabis and cannabis products to cannabis retailers in arm's length transactions.

Enter the average market price on sales/transfers of cannabis or cannabis products to cannabis retailers in nonarm's length transactions.

The total average market price on sales/transfers of cannabis or cannabis products will automatically be calculated by the system.

15 percent excise tax rate (the system will automatically determine this rate).

Excise Tax Due (the system will automatically calculate this amount).

Add excess excise tax collected, if any. If you have collected more tax than what is due (excess excise tax) for this reporting period, enter the amount of excess excise tax collected.

Less excess excise tax previously remitted, later returned to retailer. If you have returned any remitted excess excise tax to your retailer during this reporting period, enter the amount of excess excise tax that was remitted, and returned to your retailer. Documentation may be requested to support this amount.

Total cannabis excise tax due (the system will automatically calculate this item).

Please note: For additional information on the cannabis excise tax, see Cannabis Excise Tax Information above.

Click “Next”

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Excise Tax on Cannabis Collected

Enter the total excess cultivation tax collected, if any, that could not be returned to the cultivator that originally paid it.

Please note: For additional information on the cannabis excise tax, see Cultivation Tax Information above.

Click “Next”

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Department of Cannabis Control license number

Enter your Department of Cannabis Control (DCC) license number below.

Your site location address will be displayed but you must “Add DCC License Number” in the box provided.

This screen will not appear if you have already provided your DCC license number for your site location(s).

Click “Next”

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Please also view our video, Filing a Cannabis Tax Return for Cannabis Distributors.

What are you reporting?

Select “Yes” or “No” for each question.

Are you reporting excise tax on cannabis or cannabis products?

Are you reporting cultivation tax on cannabis flowers?

Are you reporting cultivation tax on cannabis leaves?

Are you reporting cultivation tax on fresh cannabis plant?

Please note: If you selected “Yes”, you will be asked to provide additional information about the subject.

If you select “No”, no further information will be requested on that subject.

If you have no taxable transactions to report, select “No” for each question.

Click “Next”

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Excise Tax on Cannabis

Enter the average market price on sales/transfers of cannabis and cannabis products to cannabis retailers in arm's length transactions.

Enter the average market price on sales/transfers of cannabis or cannabis products to cannabis retailers in nonarm's length transactions.

The total average market price on sales/transfers of cannabis or cannabis products will automatically be calculated by the system.

15 percent excise tax rate (the system will automatically calculate this rate).

Excise Tax Due (the system will automatically calculate this amount).

Add excess excise tax collected, if any.

Less excess excise tax remitted, later returned to retailer.

Total cannabis excise tax due (the system will automatically calculate this item).

Please note: For additional information on cannabis excise tax, see Cannabis Excise Tax Information above.

Click “Next”

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Schedule A – Cultivation Tax on Cannabis Flowers

In the empty field below the Year of Original Sale/Transfer from Cultivator column, select the current or prior year(s) from the drop down menu. The year selected is the year when the original sale/transfer of cannabis flowers from a cultivator occurred.

In the Total Ounces column, enter the total ounces of cannabis flowers that entered the commercial market for each selected year, including any ounces of cannabis flowers that were donated or given as trade samples.

In the Ounces Donated column, enter the total ounces of medicinal cannabis flower designated for donation that entered the commercial market for each selected year.

In the Ounces of Trade Samples column, enter the total ounces of cannabis flower designated as trade samples that entered the commercial market for each selected year.

The Total Ounces Exempt from Cultivation Tax, Total Taxable Ounces, Cultivation Tax Rate per Ounce, and Cultivation Tax Due for each year will automatically be calculated by the system.

The system will automatically calculate the Total Cultivation Tax Due on Cannabis Flowers.

Please note: For additional information on cultivation tax, see Cultivation Tax Information above.

Click “Next”

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Schedule B – Cultivation Tax on Cannabis Leaves

In the empty field below the Year of Original Sale/Transfer from Cultivator column, select the current or prior year(s) from the drop down menu. The year selected is the year when the original sale/transfer of cannabis leaves from a cultivator occurred.

In the Total Ounces column, enter the total ounces of cannabis leaves that entered the commercial market for each selected year, including any ounces of cannabis leaves that were donated or given as trade samples.

In the Ounces Donated column, enter the total ounces of medicinal cannabis leaves designated for donation that entered the commercial market for each selected year.

In the Ounces of Trade Samples column, enter the total ounces of cannabis leaves designated as trade samples that entered the commercial market for each selected year.

The Total Ounces Exempt from Cultivation Tax, Total Taxable Ounces, Cultivation Tax Rate per Ounce, and Cultivation Tax Due for each year will automatically be calculated by the system.

The system will automatically calculate the Total Cultivation Tax Due on Cannabis Leaves.

Please note: For additional information on cultivation tax, see a Cultivation Tax Information above.

Click “Next”

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Schedule C – Cultivation Tax on Fresh Cannabis Plant

In the empty field below the Year of Original Sale/Transfer from Cultivator column, select the current or prior year(s) from the drop down menu. The year selected is the year when the original sale/transfer of fresh cannabis plant from a cultivator occurred.

In the Total Ounces column, enter the total ounces of fresh cannabis plant that entered the commercial market for each selected year, including any ounces of fresh cannabis plant that were donated or given as trade samples.

In the Ounces Donated column, enter the total ounces of medicinal fresh cannabis plant designated for donation that entered the commercial market for each selected year.

In the Ounces of Trade Samples column, enter the total ounces of fresh cannabis plant designated as trade samples that entered the commercial market for each selected year(s).

The Total Ounces Exempt from Cultivation Tax, Total Taxable Ounces, Cultivation Tax Rate per Ounce, and Cultivation Tax Due for each year will automatically be calculated by the system.

The system will automatically calculate the Total Cultivation Tax Due on Fresh Cannabis Plant.

Please note: For additional information on cultivation tax, see Cultivation Tax Information above.

Click “Next”

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Summary

All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if applicable.

Total cannabis excise tax due

Total cultivation tax due

Total amount of tax due

Penalty

A 10 percent penalty is added for returns or payments made after the original due date. An additional penalty of 50 percent is added for payments made after the original due date.

Interest

Total amount due and payable

If you would like to print a draft of your return prior to submission, click on the Save Draft button displayed below.

Click “Next”

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Department of Cannabis Control license number

Enter your Department of Cannabis Control (DCC) license number below.

Your site location address will be displayed but you must “Add DCC License Number” in the box provided.

This screen will not appear if you already provided your DCC license number for your site location(s).

Click Next

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Your Information

I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Country

Telephone

Are you a paid preparer? Choose “Yes” or “No”

Click “Next”

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Declaration of Intent

Enter your password and click “OK”

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Confirmation

This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the Print Return (PDF) button. If you are finished, click “I'm Done.”

What are you reporting?

Select “Yes” or “No”

Are you reporting excise tax on cannabis?

Are you reporting cultivation tax on cannabis flowers?

Are you reporting cultivation tax on cannabis leaves?

Are you reporting cultivation tax on fresh cannabis plant?

The items you answered yes too, will display in the next screens and you will be asked to complete.

Click “Next”

Please note: for the questions you select “No” they will not appear on your screen as an option to complete.

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Excise Tax on Cannabis

Enter total average market price on sales/transfers of cannabis.

15% excise (the system will automatically calculate this item).

Add excess excise tax collected, if any.

Less excess excise tax remitted, later returned to retailer.

Total cannabis excise tax due (the system will automatically calculate this item).

Click “Next”

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Cultivation Tax on Cannabis Flowers

Enter total dry-weight ounces of flowers that entered the commercial market.

Total cultivation tax due on flowers (rate per ounce will be displayed here) and the system will automatically calculate this item.

Click “Next”

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Cultivation Tax on Cannabis Leaves

Enter total dry-weight ounces of leaves that entered the commercial market.

Total cultivation tax due on leaves (rate per ounce will be displayed here) and the system will automatically calculate this item.

Click “Next”

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Cultivation Tax on Fresh Cannabis Plant

Enter total ounces of fresh cannabis plant that entered the commercial market.

Total cultivation tax due on fresh cannabis plant (rate per ounce will be displayed here) and the system will automatically calculate this item.

Click “Next”

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Summary

All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.

Total cannabis excise tax due

Total cultivation tax due

Total amount of tax due

Penalty

A 10% penalty is added for returns or payments made after the original due date. An additional penalty of 50% is added for payments made after the original due date.

Interest

Total amount due and payable

If you would like to print a draft of your return prior to submission, click on the “Save Draft” button displayed below.

Click “Next”

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Department of Cannabis Control license number

Enter your Department of Cannabis Control (DCC) license number below.

Your site location address will be displayed but you must “Add DCC License Number” in the box provided.
Please note: this screen will not appear if you already provided your DCC license number for your site location(s).

Click “Next”

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Your Information

I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Country

Telephone

Are you a paid preparer? Choose “Yes or No”

Click “Next”

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Declaration of Intent

Enter your password and Click “OK”

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Confirmation

This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.

The California Department of Tax and Fee Administration (CDTFA) administers the Cannabis Tax Law, which imposes a cannabis excise tax upon purchasers of cannabis or cannabis products sold in this state at 15% of the gross receipts from the retail sale. Effective January 1, 2023, cannabis retailers are responsible for reporting and paying the cannabis excise tax to us.

Filing Requirements

All cannabis retailers and microbusinesses authorized to sell cannabis or cannabis products at retail are required to file theCannabis Retailer Excise Tax Return electronically on or before the last day of the month following the reporting period for which the cannabis excise tax is due. For example, the reporting period for 1Q ends March 31 and the returns for 1Q are due at the end of the following month on or before April 30. A return must be filed each reporting period even if there are no taxable transactions to report.

Payment for the amount due must be submitted by the due date of the return.

Penalties and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. In addition, the Cannabis Tax Law imposes a mandatory minimum fifty percent penalty for not paying the amount of cannabis excise tax due on or before the due date.

Interest also applies to late payments for each month, or fraction of a month, that the payment is late.

Are you reporting cannabis excise tax due on your sales of cannabis or cannabis products?

If you made retail sales of cannabis or cannabis products for this reporting period, select Yes and then Next to proceed to the Summary by Location screen (refer to the Summary by Location sectionbelow for more information).

If you have no taxable sales of cannabis or cannabis products for this reporting period, select No.

Summary by Location

A list of cannabis retailer sites that are currently registered to your account is displayed.

Note: If you have a new cannabis retail location not listed, or need to update a location's name, please add or update the business location for your sales and use tax account before filing your Cannabis Retailer Excise Tax Return.

To add or update a business location, select your sales and use tax account from your online account homepage, and under the I Want To section, select the More option and then select Register a New Location to add a new location or select Add/Edit a Location Name to update an existing location's name.

Retail Sales of Cannabis or Cannabis Products by Location

Total Gross Receipts. Enter the total gross receipts from retail sales of cannabis or cannabis products for each site location during this reporting period.

Note: Gross receipts…

• Do include the sales price of the cannabis or cannabis products, after discounts, and all charges related to the sale, such as delivery fees, and any local cannabis business tax listed separately on the invoice or receipt.
• Do include cannabis or cannabis products that were returned to you by a customer during the same period covered by this return when you refund the entire amount the customer paid for the cannabis or cannabis products either in cash or credit. The retailer may refund or credit the customer less a rehandling fee and still be considered a refund or credit of the full amount.
  • For example, if you made a cannabis sale for $100, and your customers returned and were refunded $10 (excluding any taxes refunded to the customer and any rehandling charges), the gross receipts reported on your cannabis retailer excise tax return would be $90 for the reporting period ($100 less the $10 refunded to the customer).
• Do not include sales and use tax for cannabis excise tax purposes.

If you were approved by CDTFA to retain 20 percent of the cannabis excise tax due on your retail sales reported during a reporting period as vendor compensation, the system will automatically calculate the amount of the retained vendor compensation for the retail location that is approved to retain vendor compensation.

Review the information on the screen and check the required box to confirm the information is correct.

If this information is not correct and you need assistance with vendor compensation, please contact our Customer Service Center at 1-800-400-7115 (CRS:711), then select the Special Taxes and Fees option for additional guidance before you file your return. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Are you reporting any excess excise tax collected?

If you collected more cannabis excise tax from your customers than the calculated amount due (excess cannabis tax) for this reporting period, select Yes and enter the amount of excess cannabis tax collected in the Excess Cannabis Excise Tax Collected field.

If you did not over collect for this reporting period, select No.

Note: Excess (too much) cannabis tax collected can occur in the following situations:

• When the cannabis excise tax is computed on an amount greater than the amount subject to the cannabis excise tax.
• When cannabis excise tax is computed using a rate higher than the rate imposed by law.
• When mathematical or clerical errors result in an overstatement of the cannabis excise tax on a billing.

Are you reporting any cannabis excise tax paid to a distributor for cannabis or cannabis products sold or transferred by a distributor prior to January 1, 2023 to you?

If you paid cannabis excise tax to a distributor for cannabis or cannabis products sold or transferred by a distributor prior to January 1, 2023, to you and you sold those cannabis or cannabis products in this reporting period, select Yes and then Next to proceed to the Cannabis Excise Tax Paid to a Distributor Information screen (refer to the section below for more information) to claim a credit for the amount paid (cannabis excise tax credit).

If you did not pay any cannabis excise tax to a distributor for cannabis or cannabis products you sold in this reporting period, select No.

Cannabis Excise Tax Paid to a Distributor Information

Click the Add a Record hyperlink and enter the requested information.

Distributor Name Enter the complete name of the distributor to whom you paid the cannabis excise tax.

Distributor License or Account Number. Enter the distributor's Department of Cannabis Control license number or their CDTFA account number.

• It's important that you provide us with as much information as possible regarding the distributor to whom you paid the cannabis excise tax. This allows us to verify the amount of cannabis excise tax credit you are claiming. We may also contact you for additional information if the information provided on your return cannot be verified.

Invoice Number. Enter the transactions invoice numbers. A range of invoice numbers can be entered for the amount of cannabis excise tax paid to the distributor.

Invoice Date. Enter the invoice date. This is the date for the invoice numbers you provided in the previous field and is the date the distributor sold or transferred cannabis or cannabis products to you. If you entered a range of invoices in the previous field, then enter the date of the last invoice number for the distributor you are reporting. This date must be prior to January 1, 2023, for your claimed credit to be valid.

Amount of Excise Tax Paid. Enter the amount of cannabis excise tax paid to the distributor for cannabis or cannabis products the distributor sold or transferred prior to January 1, 2023, to you for your retail sales reported in this reporting period.

Once all the information is entered, click the Add button to save the entry and return to the Cannabis Excise Tax Paid to a Distributor Information screen. If applicable, click the Add a Record hyperlink to add additional entries.

Please see our Tax Guide for Cannabis Businesses under the Retailers tab for additional information on the credit for cannabis excise tax paid to a distributor along with documentation needed to support any reported credit.

• Tax Guide for Cannabis Businesses
• Online Return Filing Tutorial
• Publication 557, Tax Help for the Cannabis Industry
• Cannabis Tax Law

The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. This law imposes a tax upon the distribution of tobacco products in California, based on the wholesale cost of these products (Regulation 4076). We determine the rate each year, which is equivalent to the combined rate of tax imposed on cigarettes.

Filing Requirements

Every licensed tobacco distributor is required to file a Tobacco Products Distributor Tax Return and supplemental schedules (if applicable) of all distributions of tobacco products and the wholesale cost during the reporting period. A return must be filed, via electronic media, for each reporting period, on or before the 25th day of the month following the reporting period, even if there are no transactions to report. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and supplemental schedules (if applicable), should be retained on the licensed premises for verification by CDTFA auditors. (Revenue and Taxation Code section 30181(b)).

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code section 30281)

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Definitions

Tobacco Products include, but are not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, shisha, or snuff, but does not include cigarettes. Electronic cigarettes are considered a tobacco product (Revenue and Taxation Code (R&TC) section 30121 (b)).

Electronic Cigarettes include any device or delivery system sold in combination with nicotine which can be used to deliver to a person, nicotine in aerosolized or vaporized form, including, but not limited to, e-cigarettes, e-cigars, e-pipes, vape pens, or e-hookahs. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with any liquid or substance containing nicotine. Electronic cigarettes also include any liquid or substance containing nicotine, whether sold separately or sold in combination with any device that could be used to deliver to a person nicotine in aerosolized or vaporized form (R&TC section 30121 (c)).

Distribution includes the sale of untaxed tobacco products in California; the use or consumption, including the giving away as samples, of untaxed tobacco products in California; or the placing in California of untaxed tobacco products in a vending machine or in retail stock for the purpose of selling the tobacco products to consumers (R&TC section 30008).

Distributor includes every person who makes a “distribution” of tobacco products, or who sells or accepts orders for tobacco products that are to be transported from outside California to a consumer within California (R&TC section 30011).

Imposition of Tax is upon every distributor that must pay a tax upon the distribution of tobacco products based on the wholesale cost of these tobacco products (R&TC sections 30123 (b and 30131.2).

Untaxed Tobacco Product is either: 1) any tobacco product that has not yet been distributed in a manner that results in a tax liability, or 2) any tobacco product that was distributed in a manner that resulted in a tax liability, but was returned to the distributor after the tax was paid and for which distributor has either claimed a deduction (R&TC sections 30123(c) or 30131.2(c)), or a refund or credit pursuant to R&TC sections 30176.2 or 30178.2.

Retail Stock includes, but is not limited to, tobacco products that are displayed for sale to consumers or stored in an area where retail sales are made. Retail stock is considered to be distributed in California with excise tax due. If you purchase untaxed tobacco products and only make sales to consumers, your entire inventory is considered retail stock, distributed in California, and the excise tax is immediately due. Untaxed tobacco products that are securely stored away from the area where retail sales are made are not considered retail stock if you make sales to other licensees. The untaxed tobacco products must be in the original manufacturer's packaging with an unbroken seal and securely separated from the retail area. (Regulation 4001).

Wholesale Cost means the cost of tobacco products to the distributor prior to any discounts or trade allowances (R&TC sections 30017, 30123 (b), and 30131.2).

For more clarification on wholesale cost, please see our Tax Guide for Cigarettes and Tobacco Products under the Industry Topics section, under the heading Distributors (Cigarette and Tobacco Products Tax Regulation 4076, Wholesale Cost of Tobacco Products).

Roll-Your-Own Tobacco Sold in California

As part of the Master Settlement Agreement between certain participating cigarette and tobacco manufacturers and the State of California we must compile information about cigarettes and roll-your-own tobacco sold in California made by manufacturers who did not sign the Master Settlement Agreement (nonparticipating manufacturers). (Revenue and Taxation Code 30165.1(g)(1))

If you sold any roll-your-own tobacco from a nonparticipating manufacturer listed on the California Tobacco Directory, either directly or through a distributor, you must complete Schedule T, Roll-Your-Own Tobacco Sold in California.

Schedule T

Did you sell any roll-your-own tobacco from a nonparticipating manufacturer (directly or through a distributor) this reporting period?

If you sold any roll-your-own tobacco from a nonparticipating manufacturer listed on the California Tobacco Directory, either directly or through a distributor, this reporting period, select Yes and then select Next. (Refer to the Schedule T Information section below for more information.)

If you did not sell any roll-your-own tobacco from a nonparticipating manufacturer listed on the California Tobacco Directory this reporting period, select No and then Next.

Schedule T Information

You must report all roll-your-own tobacco you sold in California from a nonparticipating manufacturer listed on the California Tobacco Directory, either directly or through a distributor, during this reporting period on Schedule T. To complete Schedule T, select  Add a Record and enter all requested information.

Roll-Your-Own Tobacco Sold in California

Brand Name. Enter the brand name of the roll-your-own tobacco product sold only if the product is not manufactured by a participating manufacturer listed on the California Tobacco Directory.

Note: Do not list cigarettes, cigars, little cigars, pipe tobacco, or smokeless tobacco products on Schedule T. Cigarettes should be reported on the Cigarette Distributor/Importer Tax Report.

Ounces of Roll-Your-Own Tobacco. Enter the ounces of roll-your-own tobacco you sold in California.

Nonparticipating Manufacturer’s Name. Enter the name of the nonparticipating manufacturer of the brand name you sold.

• For roll-your-own tobacco manufactured inside the United States, list the nonparticipating manufacturer of the tobacco.
• For roll-your-own tobacco manufactured outside the United States, including foreign manufacturers of domestic brand name roll-your-own tobacco, list both the nonparticipating manufacturer and the importer of the tobacco.

Nonparticipating Manufacturer’s Address. Enter the address of the nonparticipating manufacturer of the brand name you sold.

Purchased From

Seller’s Name. Enter the name of the person or business from whom you bought each brand.

Seller’s Address. Enter the address of the person or business from whom you bought each brand.

Complete ONLY for Foreign Manufactured Brand

First Importer’s Name. Enter the name of the first importer of the foreign manufactured brand.

First Importer’s Address. Enter the address of the first importer of the foreign manufactured brand.

Once you have completed the information for the entry, select Add  to save the entry and return to the Schedule T screen. To add additional entries, select Add a Record. Select Next to continue.

Transactions

Wholesale cost of tobacco products distributed. Enter the wholesale cost, as defined, of electronic cigarettes and vaping products that contain nicotine, and all other tobacco products (OTP) distributed, in its corresponding field.

Important Notes:

Include:

1. (1) Sales to licensed California wholesalers or retailers;
2. (2) Distributions of all tobacco products purchased from out-of-state distributors; and
3. (3) Distributions of all tobacco products that were manufactured outside of the U.S. and were purchased from an original importer.

Do not include:

1. (1) The wholesale cost of tobacco products that were returned to you by a customer during the same month covered by this return when you refund the entire amount the customer paid for the tobacco products either in cash or credit. The refund or credit of the entire amount shall be deemed to be given when the purchase price, less rehandling charges and restocking cost, is refunded or credited to a customer (Revenue & Taxation Code (R&TC) sections 30123(c), 30131.2(c)), and 30176.2);
2. (2) Tax-paid products purchased from another in-state licensed distributor that you subsequently sold; or
3. (3) Sales of tobacco products by an out-of-state distributor to an in-state licensed distributor.

Note: If you are also a manufacturer (R&TC section 30103) or original importer of tobacco products manufactured outside of the U.S. (R&TC section 30105), you must report your nontaxable sales (for example, sales to interstate or foreign commerce, sales to U.S. armed forces, etc.) on your Schedule – Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products, which is filed with the Tobacco Products Manufacturer/Importer Return of Taxable Distributions of Samples in California.

Total wholesale cost of all tobacco products distributed. The system will automatically calculate this field.

Exemptions

Note:

1. (1) Exemptions taken for interstate or foreign commerce, interstate or foreign passenger common carriers, or other exemptions must be included in the Wholesale cost of tobacco products distributed line above, under the Transactions section.
2. (2) If you are also a manufacturer or original importer of tobacco products manufactured outside of the U.S., you must report your nontaxable sales on your Schedule – Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products, which is filed with the Tobacco Products Manufacturer/ Importer Return of Taxable Distributions of Samples in California. These nontaxable sales should not be reported on this Tobacco Products Distributor return.

Interstate or foreign commerce (products distributed to purchasers in other states, territories, or foreign countries). Enter the wholesale cost, as defined, of electronic cigarettes and vaping products that contain nicotine, and all other tobacco products (OTP), in its corresponding field, that were distributed to purchasers in other states, territories, or foreign countries by delivery outside California and not returned to this state before use (Revenue & Taxation Code (R&TC) section 30008).

Interstate or foreign passenger common carriers (products distributed to a common carrier engaged in interstate or foreign passenger service). Enter the wholesale cost, as defined, of electronic cigarettes and vaping products that contain nicotine, and all other tobacco products (OTP), in its corresponding field, that were distributed to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell tobacco products on the facilities of such carriers (R&TC section 30104).

Other exemptions. Enter the wholesale cost, as defined, of electronic cigarettes and vaping products that contain nicotine, and all other tobacco products (OTP), in its corresponding field, that are exempt from excise tax, such as:

1. (1) Tobacco products sold to the United States Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges and commissaries, and Navy or Coast Guard ships' stores (R&TC section 30102(1));
2. (2) Tobacco products under internal revenue bond or customs control (R&TC section 30102.5);
3. (3) Tobacco products sold or transferred to a law enforcement agency for use in a criminal investigation (R&TC section 30103.5); or
4. (4) Sales to the United States Veterans' Administration (R&TC sections 30102(2) and 30105.5).

Subtotal exempt distributions. The system will automatically calculate this field.

Total exempt distributions. The system will automatically calculate this field.

Summary

Taxable distributions. The system will automatically calculate this field.

Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule

You must report all sales of electronic cigarettes or vaping products that contain nicotine in California during this reporting period by completing the CDTFA-810-CTN, Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule.

How would you like to add CDTFA-810-CTN, Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule?

To manually add each transaction to the schedule, select Manually and click Next. (Refer to the Tax Disbursement Schedule Information section below for more information.)

To upload CDTFA-810-CTN, select Upload an Excel Workbook. Under the Upload your Schedule section, select Upload Schedule to upload the Excel file.

Tax Disbursement Schedule Information

To manually complete your Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule, enter the requested information for each column.

If you uploaded your schedule, please review the transactions, and correct any errors.

Requested Information

Buyer's Name. Enter the buyer's complete name.

Street Address. Enter the street number and street name where the product was delivered.

City. Enter the name of the city where the product was delivered.

Zip Code. Enter the five-digit ZIP code where the product was delivered.

California Cigarette and Tobacco Products License Number. Enter the buyer’s nine-digit California cigarette and tobacco products license number.

Note:

• If you are an in-state distributor and a licensed retailer and sold to your retail location, enter your own cigarette and tobacco products retailer license number for each location; or
• If you are an out-of-state distributor and sold directly to a consumer, leave this field blank.

Total Sales of Electronic Cigarette and Vaping Products. Enter the total sales amount (excluding sales tax) of all electronic cigarettes and vaping products that contain nicotine.

Note: The total sales amount should not be the same as the wholesale cost of electronic cigarettes and vaping products that contain nicotine that you distributed.

Do you need to report credit on returned electronic cigarettes and vaping products that contain nicotine and/or other tobacco products (OTP) where you reported and paid the tax for a prior reporting period(s)?

If you need to report credit on returned tobacco products where you reported and paid the tax for a prior reporting period(s), select Yes and click the Next button to complete the required Tax Credit Adjustment Worksheet (refer to the below section for more information).

If you do not have return credits to report, select No.

Tax Credit Adjustment Worksheet

Complete the Tax Credit Adjustment Worksheet to claim a credit for returned electronic cigarettes and vaping products that contain nicotine and/or other tobacco products (OTP) where you reported and paid the tax in a prior reporting period(s). The amounts claimed on the worksheet may only consist of tax recovery items if:

• the original taxable distribution of the returned tobacco products was reported in a prior period; and
• you refunded your customer in the current reporting period, either in cash or credit, the entire amount paid, including the excise tax, for the tobacco products, less rehandling and restocking fees.

If you have tax recovery items that should have been claimed in a prior reporting period, you will need to amend the prior period return or file a claim for refund for those transactions rather than claiming them in the current period. For example, if you made a taxable distribution in January 2022 and the customer returned the tobacco products to you in March 2022 and you refunded the entire amount your customer paid you for the tobacco products either in cash or credit in March 2022, the returned tobacco products tax recovery item may only be claimed on the tax return for the March 2022 period. If the March 2022 tax return has already been filed, an amended return or claim for refund will need to be filed for the March 2022 period.

You may claim this credit only if you refunded the entire amount your customer paid you for the tobacco products either in cash or credit. A refund or credit of the entire amount is deemed to be given when you refunded or credited to your customer their purchase price less rehandling and restocking costs. (Revenue and Taxation Code (R&TC) section 30176.2)

You may not claim a credit for tobacco products that were returned to you by your customer during the same reporting period in which the tobacco products were distributed, when you refund or credit your customer the entire amount your customer paid you for the tobacco products (R&TC sections 30123(c) and 30131.2(c)).

For example, you sold OTP to your customer on January 5, 2022. On January 25, 2022, your customer returned the OTP to you and you refunded your customer the entire amount your customer paid for the OTP. You may not report the wholesale cost of the returned OTP distributed on your tax return for the January 2022 reporting period. In addition, you may not claim a credit for the returned OTP on your tax return for the January 2022 reporting period or in any subsequent reporting period since you are not required to report the wholesale cost of the OTP that was returned during the same reporting period in which the OTP was distributed.

Section A. Returned Electronic Cigarettes and Vaping Products that Contain Nicotine Credit Worksheet

Complete this section to calculate the tax recovery for returned electronic cigarettes and vaping products that contain nicotine.

1A. Original Distribution Period. Enter the reporting period of the original distribution when you reported and paid the tax to us for the returned product. You may not enter a current reporting period. You may only enter a prior reporting period. For example, you sold product to your customer on January 5, 2022, and you reported the distribution and paid the tax to us during your January 2022 monthly reporting period. On March 25, 2022, your customer returned the product to you, and you refunded your customer the entire amount your customer paid for the product. When you file your tax return for the March 2022 reporting period, your original distribution period would be January 2022, which would be entered as “01-Jan-2022.”

2A. Wholesale Cost. Enter the wholesale cost, as defined, of the returned electronic cigarettes and vaping products that contain nicotine.

3A. Tax Rate. The system will automatically determine this field.

4A. Tax Credit Amount. The system will automatically calculate this field.

Subtotal Section A. The system will automatically calculate this field.

Section B. Returned Other Tobacco Products (OTP) Credit Worksheet

Complete this section to calculate the tax recovery for returned OTP (excluding electronic cigarettes and vaping products that contain nicotine).

1B. Original Distribution Period. Enter the reporting period for the original distribution when you reported and paid the tax on the returned OTP. You may not enter a current reporting period. You may only enter a prior reporting period. For example, you sold OTP to your customer on January 5, 2022, and you reported the distribution and paid the tax to us during your January 2022 monthly reporting period. On March 25, 2022, your customer returned the OTP to you, and you refunded your customer the entire amount your customer paid for the OTP. When you file your tax return for your March 2022 reporting period, your original distribution period would be January 2022, which would be entered as “01-Jan-2022”.

2B. Wholesale Cost. Enter the wholesale cost, as defined, of the returned OTP.

3B. Tax Rate. The system will automatically determine this field.

4B. Tax Credit Amount. The system will automatically calculate this field.

Subtotal Section B. The system will automatically calculate this field.

Total Returned Electronic Cigarettes and Vaping Products That Contain Nicotine and Other Tobacco Products Credit. The system will automatically calculate this field.

If you have collected more tax from your customers than the amount due calculated on your return, enter the difference in the Enter Excess Tax collected field below (Revenue and Taxation Code section 30361.5).

Excess tax collected can occur in the following situations:

• When tax is computed on a transaction which is not subject to tax;
• When tax is computed on an amount in excess of the amount subject to tax;
• When tax is computed using a tax rate higher than the rate imposed by law; and
• When mathematical or clerical errors result in an overstatement of the tax on a billing.

Total amount of tax due for tobacco products. The system will automatically calculate this field.

Enter Excess Tax collected. Enter the amount of excess tax collected.

• Tax Guide for Cigarettes and Tobacco Products
• Online Return Filing Tutorial
• Publication 93, Cigarette and Tobacco Products Taxes

The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. This law requires all licensed cigarette distributors/importers to report all receipt, distribution, and inventory information for cigarettes in this state.

Every cigarette distributor is also required to keep daily records of the number of tax stamps used in their affixing operations. Distribution includes the sale of untaxed cigarettes, the use or consumption of untaxed cigarettes, and the placing of untaxed cigarettes into a vending machine or retail stock. A cigarette distributor is required to affix the California cigarette tax stamp to each package of cigarettes prior to distribution to indicate that taxes have been paid. Once the cigarette packs are stamped, distributors can sell the stamped cigarettes to wholesalers, retailers, and other distributors.

Filing Requirements

Every licensed cigarette distributor/importer is required to file the Cigarette Distributor/Importer Tax Report and supplemental schedules of all cigarette and stamp transactions during the reporting period. A report must be filed, via electronic media, for each reporting period, on or before the 25th day of the month following the reporting period, even if there are no transactions to report. A copy of the report and supplemental schedules should be retained on the licensed premises for verification by CDTFA auditors.

Do not report cigarettes you previously sold or distributed (cigarettes returned to you by your customers). Cigarettes returned to you by your customers may be re-introduced into your physical inventory, but the re-distribution may not be reported on this form or its supplemental schedules. For audit purposes, you should document in your record-keeping journals the receipt of cigarettes returned to you by your customers and the re-disbursement of returned cigarettes. Retain all supporting documents.

If you have adjustments or corrections to a report for a prior reporting period, you must file an amended report for that reporting period.

If you have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based on the perpetual inventory report, ran on the last business day of the calendar month for which the report is filed. However, at least once every calendar year, the monthly statement shall be based on a physical inventory of cigarettes on hand on the last business day of the calendar month for which the report is filed. A "cycle count inventory system" is a system that provides evidence that all cigarettes are counted on a regular basis, with each item being counted at least once every three-month period.  A "perpetual inventory system" is a system in which inventory records are maintained and updated continuously as items are purchased or sold. (Cigarette and Tobacco Products Tax Regulation 4022)

If you do not have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based on the cigarette inventory on hand at the end of the calendar month covered by the report. However, at least once every six months, the monthly statement of cigarettes on hand shall be based on a physical inventory performed within the last five days of the calendar month for which the report is filed.

Accountability

It is important that you report all transactions for which you are required to account for on this report and on the supplemental schedules. CDTFA will be comparing your receipts to the distributions manufacturers have reported on their respective tax forms. Information on this report will be shared with, and used by, other government agencies.  Failure to report fully may result in CDTFA contacting you to determine why your reports differ from reports submitted by third parties.

A CDTFA-810-CTIF-F Cigarette Tax Receipt and Disbursement Schedule must be submitted with every Cigarette Distributor/Importer Tax Report, to support applicable activities during the reporting period.  For detailed information regarding preparation of the schedules, please refer to the CDTFA-810-CTE, Instructions for Preparing Cigarette Tax Schedules.

Tax Jurisdiction Codes (TJC) – schedule codes

For Receipts:

1A: Stamp-Affixed or Tax-Paid Product Purchased/Received
2A: Unstamped or Untaxed Product Purchased/Received

For Disbursements:

7A: Exempt Disbursements or Sales in Interstate or Foreign Commerce
8A: Distributions or Sales to the United States Military or Government Tax Exempt
8D: Sales Under the United States Constitution Tax Exempt
10A: Stamp-Unaffixed or Tax-Unpaid Product Returned to Seller or Destroyed
10B: Exempt Disbursements or Sales by Original (First) Importer to Licensed Distributor
10C: Distributions or Sales to Common Carrier Engaged in Interstate or Foreign Passenger Service
13A: Stamp-Affixed or Tax-Paid Product Returned to Seller or Destroyed
F: All Stamp-Affixed Product That was Purchased Stamp-Unaffixed

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Initial Questions

Did you receive, disburse, and/or stamp any products during this reporting period?

If you received, disbursed, and/or stamped any products during this reporting period, select Yes and click Next to select the filing method to upload the supplemental schedules.

Note: Do not report cigarettes returned to you by your customers.

If you have no activities to report for this reporting period, select No.

Method of Filing

Select one of the following filing methods to upload the required supplemental schedules:

Electronic Form Entry (most common). This filing method requires you to complete a CDTFA-810-CTIF-F, Cigarette Tax Receipt and Disbursement Schedule using a Flat (FLT) file attachment.

XML (Extensible Markup Language). This filing method requires you to upload the schedules using the XML file attachment. XML is a simple text-based format for representing structured information.

Note: This process is intended for participants who have technical expertise to create and validate an XML document.

Once the filing method is selected, click Next to get to the File Attachment screen and follow the prompts to upload the schedules.

Note: If you stamped products this reporting period, make sure to include Tax Jurisdiction Code (TJC) F schedule in the file attachment.

For additional instruction on file preparation and other information related to cigarette online filing, please visit our website.

Report the number of Cigarettes.

Beginning inventory (should agree with previous month's ending inventory)

Without stamps affixed. Enter the total number of cigarettes without stamps affixed that is held in inventory on the first day of the reporting period.

With stamps affixed. Enter the total number of cigarettes with stamps affixed that is held in inventory on the first day of the reporting period.

Total beginning inventory. The system will automatically calculate this field.

Product received without stamps affixed (total from TJC 2A). The total number of cigarettes received without stamps affixed as reported for TJC 2A (Unstamped or Untaxed Product Purchased/Received). The system will automatically calculate this field.

Product received with stamps affixed (total from TJC 1A). The total number of cigarettes received with stamps affixed as reported for TJC 1A (Stamp-Affixed or Tax-Paid Product Purchased/Received). The system will automatically calculate this field.

Total cigarettes to account for. The system will automatically calculate this field.

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Ending inventory

Without stamps affixed. Enter the total number of cigarettes without stamps affixed that is held in inventory on the last day of the reporting period.

With stamps affixed. Enter the total number of cigarettes with stamps affixed that is held in inventory on the last day of the reporting period.

Total ending inventory. The system will automatically calculate this field.

Total distributions

Total distributions during month. The total number of cigarettes to account for less the total inventory at the end of the month. The system will automatically calculate this field.

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Tax exempt distributions

Sold and shipped in interstate or foreign commerce commerce (total from TJC 7A). The total number of cigarettes sold and shipped in interstate or foreign commerce as reported for TJC 7A (Exempt Disbursements or Sales in Interstate or Foreign Commerce). The system will automatically calculate this field.

United States constitutionally exempt transactions or those sold to interstate or foreign passenger common carriers (total from TJC 8D plus 10C). The total number of cigarettes sold in transactions that are exempt from taxation under the United States Constitution or those sold to interstate or foreign passenger common carriers as reported for TJC 8D (Sales Under the United States Constitution Tax Exempt) and 10C (Distributions or Sales to Common Carrier Engaged in Interstate or Foreign Passenger Service). The system will automatically calculate this field.

Sold to U.S. Military exchanges, commissaries, ship stores, and the U.S. Veterans Administration (total from TJC 8A). The total number of cigarettes sold to U.S. Military exchanges, commissaries, ship stores, and the U.S. Veterans Administrations as reported for TJC 8A (Distributions or Sales to the United States Military or Government Tax Exempt). The system will automatically calculate this field.

Sold by original importers to licensed distributors (total from TJC 10B). The total number of cigarettes sold by original importers to licensed distributors as reported for TJC 10B (Exempt Disbursements or Sales by Original (First) Importer to Licensed Distributor). The system will automatically calculate this field.

Stamp affixed and stamp unaffixed product returned to seller or destroyed (total from TJC 10A plus 13A). The total number of cigarettes, stamps affixed or unaffixed, that were returned by you to the seller (a person whom you purchased from, such as a manufacturer or importer) or were destroyed by casualty or witnessed/approved by CDTFA as reported for TJC 10A (Stamp-Unaffixed or Tax-Unpaid Product Returned to Seller or Destroyed) and 13A (Stamp-Affixed or Tax-Paid Product Returned to Seller or Destroyed) and 13A (Stamp-Affixed or Tax-Paid Product Returned to Seller or Destroyed).. The system will automatically calculate this field.

Total exemptions. The system will automatically calculate this field.

Report in Tax Value prior to discount

Beginning inventory (should agree with previous month's ending inventory)

Tax value of unaffixed stamp inventory. Enter the tax value of stamps that are not affixed to packages that are held in inventory on the first day of the reporting period. Multiply the number of unaffixed stamps by the stamp tax value.

Tax value of stamps affixed to packages. The tax value of stamps that are affixed to packages that are held in inventory on the first day of the reporting period. The system will automatically calculate this field.

Total tax value (beginning inventory). The system will automatically calculate this field.

Tax value on tax-paid cigarette receipts (total from TJC 1A). The tax value of tax-paid cigarettes received as reported for TJC 1A (Stamp-Affixed or Tax-Paid Product Purchased/Received). The system will automatically calculate this field.

Tax value of stamps purchased. Enter the tax value of stamps purchased during this reporting period.

Total tax value to account for. The system will automatically calculate this field.

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Ending inventory

Tax value of unaffixed stamp inventory. Enter the tax value of stamps that are not affixed to packages that are held in inventory on the last day of the reporting period.

Tax value of stamps affixed to packages. The tax value of stamps that are affixed to packages that are held in inventory on the last day of the reporting period. The system will automatically calculate this field.

Total tax value (ending inventory). The system will automatically calculate this field.

Tax value of stamps used. The total tax value to account for less the tax value of stamps used. The system will automatically calculate this field.

Unusable stamps for which claim has been filed. Enter the total tax value of unusable stamps (affixed to packages or unaffixed) for which a claim has been filed.

Tax value of stamps affixed to packages sold. The tax value of stamps used less the tax value of unusable stamps for which a claim has been filed. The system will automatically calculate this field.

• Tax Guide for Cigarettes and Tobacco Products
• Online Return Filing Tutorial
• Cigarette and Tobacco Products Online Filing
• Instructions for Preparing Cigarette Tax Schedules

The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. Per Regulation 4081, Sample Cigarettes and Tobacco Products, the distributions of unstamped (untaxed) cigarettes as samples is taxable and the manufacturer giving away such sample cigarettes must report the distribution and pay the tax due.

Filing Requirements

Every licensed cigarette manufacturer is required to electronically file a Cigarette Manufacturer Tax Return and supplemental schedule (if applicable) of all distributions of unstamped (untaxed) cigarettes as samples; and all nontaxable sales and deliveries of cigarettes in interstate or foreign commerce, or to a licensed distributor, common carrier engaged in interstate or foreign passenger service, U.S. military exchange or commissary, or the U.S. Veterans Administration. The return is due on or before the 25th day of each calendar month following the reporting period (Regulation 4027). A return must be filed for each reporting period even if there are no transactions to report or any tax due. Payment for the amount due must be submitted by the due date of the return. A copy of the return and schedules must be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 30281)

Accountability

You must report all transactions that are required on this tax return and supplemental schedule. CDTFA will be comparing your disbursements to the receipts that distributors have reported on their respective tax forms. Information on this report will be shared with, and used by, other government agencies. Failure to report fully may result in CDTFA contacting you.

A CDTFA-810-CTF-F, Cigarette Tax Disbursement Schedule, must be submitted with every Cigarette Manufacturer Tax Return, to support applicable transactions during this reporting period. For detailed information regarding schedule preparation, please refer to the Cigarette and Tobacco Products Online Filing webpage, under Guidelines.

Tax Jurisdiction Codes (TJC) — schedule codes

For Disbursements:
6A: Unstamped or Untaxed Product Distributed
7A: Exempt Disbursements or Sales in Interstate or Foreign Commerce
8A: Exempt Disbursements or Sales to the United States Military or Government Tax Exempt

Initial Questions

Did you sell unstamped or untaxed cigarettes to a licensed cigarette distributor during this reporting period? (Tax Jurisdiction Code (TJC) 6A)

If you sold unstamped or untaxed cigarettes to a licensed cigarette distributor during this reporting period, select Yes.

If you did not sell any unstamped or untaxed cigarettes to a licensed cigarette distributor during this reporting period, select No.

Did you have any exempt sales of cigarettes in interstate or foreign commerce during this reporting period? (TJC 7A)

If you had exempt sales of cigarettes in interstate or foreign commerce during this reporting period, select Yes.

If you did not have exempt sales of cigarettes in interstate or foreign commerce during this reporting period, select No.

Did you have any exempt sales of cigarettes to the United States military or government during this reporting period? (TJC 8A)

If you had exempt sales of cigarettes to the United States military or government during this reporting period, select Yes.

If you did not have exempt sales of cigarettes to the United States military or government during this reporting period, select No.

If Yes is selected to any of the above questions, you are required to complete and upload the Cigarette Tax Disbursement Schedule.

Method of Filing

Select one of the following filing methods to upload the required supplemental schedule:

Electronic Form Entry (most common). This filing method requires you to complete a CDTFA-810-CTF-F, Cigarette Tax Disbursement Schedule, using a Flat (FLT) file attachment.

XML (Extensible Markup Language). This filing method requires you to upload the schedule using the XML file attachment. XML is a simple text-based format for representing structured information.

Note: This process is intended for participants who have technical expertise to create and validate an XML document.

Once you have selected a filing method, click Next to go to the File Attachment screen.

File Attachment

To upload the file attachment, click the Add button.

On the Select a file to attach pop-up window:

1. Click the Type drop-down menu and select the appropriate file type. Available options to select from:
   • Extensible Markup Language (XML)
   • Cigarette Tax Flat File (FLT)
2. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
3. Click the Choose File button and follow the prompts to select and upload the file.
4. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to cigarette online filing, please visit our website.

Total number of cigarettes distributed subject to tax. Enter the total number of unstamped (untaxed) cigarettes that were distributed during this reporting period, that are subject to excise tax.

Examples: samples in packages of 5 or less cigarettes, samples in packages of more than 5 cigarettes, taxable sales to the U.S. Government, and other distributions subject to tax.

Did you collect more tax than what is due (excess tax)?

If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected. (Revenue and Taxation Code 30361.5)

If you did not over collect for this reporting period, select No.

Excess tax collected can occur in the following situations:

• When tax is computed on a transaction which is not subject to tax;
• When tax is computed on an amount in excess of the amount subject to tax;
• When tax is computed using a tax rate higher than the rate imposed by law; and
• When mathematical or clerical errors result in an overstatement of the tax on a billing.

• Tax Guide for Cigarettes and Tobacco Products
• Online Return Filing Tutorial
• Cigarette and Tobacco Products Online Filing

The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. Per Regulation 4081, Sample Cigarettes and Tobacco Products, the distributions of untaxed tobacco products as samples is taxable and the manufacturer giving away such sample tobacco products must report the distribution and pay the tax due.

Filing Requirements

Every licensed tobacco products manufacturer or importer is required to electronically file a Tobacco Products Manufacturer/Importer Tax Return and supplemental schedule (if applicable) of all distributions of untaxed tobacco products as samples; and all nontaxable sales and deliveries of tobacco products in interstate or foreign commerce, or to a licensed distributor, common carrier engaged in interstate or foreign passenger service, U.S. military exchange or commissary, or the U.S. Veterans Administration. The return is due on or before the 25th day of each calendar month following the reporting period (Regulation 4027).

In California, the giving away of untaxed tobacco products as samples is a taxable distribution, and each package of sample tobacco products distributed needs to be clearly marked as a sample. The return should only include taxable distributions of sample tobacco products.

Details of nontaxable transactions must be reported on supplemental schedule CDTFA-501-MIT, Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California.  Refer to the Schedule Preparation section for more information.

A return must be filed for each reporting period even if there are no transactions to report or any tax due. Payment for the amount due must be submitted by the due date of the return. A copy of the return and schedules must be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late (Revenue and Taxation Code 30281).

Tobacco Products include, but are not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, shisha, or snuff, but does not include cigarettes. Electronic cigarettes are considered a tobacco product. (Revenue and Taxation Code (R&TC) 30121 (b))

Electronic Cigarettes include any device or delivery system sold in combination with nicotine which can be used to deliver to a person, nicotine in aerosolized or vaporized form, including, but not limited to, e-cigarettes, e-cigars, e-pipes, vape pens, or e-hookahs. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with any liquid or substance containing nicotine. Electronic cigarettes also include any liquid or substance containing nicotine, whether sold separately or sold in combination with any device that could be used to deliver to a person, nicotine in aerosolized or vaporized form. (R&TC 30121 (c)).

Wholesale Cost means the cost of tobacco products to the distributor prior to any discounts or trade allowances (R&TC 30017).

For example, the wholesale cost of any manufactured tobacco product that is distributed in a taxable manner includes all manufacturing costs, the cost of raw materials, including waste materials not incorporated into the final product, the cost of labor, any direct and indirect overhead costs, and any Federal excise and/or U.S. Customs taxes paid.

In addition to the price paid for the tobacco product, the wholesale cost of any tobacco product that is imported into this state directly from outside the country shall include any Federal excise or U.S. Customs taxes paid.

Refer to Regulation 4076, Wholesale Cost of Tobacco Products, for additional information on wholesale cost.

Importer means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States (R&TC 30019).

Tobacco Product Manufacturer is: (Regulation 4077)

• Any person, including any repacker or relabeler, who manufactures, fabricates, assembles, mixes, blends, combines, processes, or labels a finished tobacco product.
• An owner of a brand or formula for a tobacco product who contracts with another person to complete the fabrication and assembly of the product to the brand or formula owner's standard.
• A retailer who mixes, blends, or combines a tobacco product that is not suitable for human consumption, such as liquid nicotine, with other ingredients or components to make a tobacco product that is suitable for human consumption.

Distributor includes every person who makes a “distribution” of tobacco products, or who sells or accepts orders for tobacco products that are to be transported from outside California to a consumer within California (R&TC 30011).

Note: Tobacco products sales by an Out-of-State Licensed Distributor to an In-State Licensed Distributor is not a distribution. The sale of tobacco products by an out-of-state California-licensed tobacco products distributor to an in-state California-licensed tobacco products distributor is not considered a distribution of tobacco products in California by the out-of-state seller. Instead, the licensed distributor in California who purchases the tobacco products from out-of-state and who makes the distribution of tobacco products in California owes the applicable excise tax.

Initial Question

Did you have any sales of nontaxable tobacco products during this reporting period?

If you had any sales of nontaxable tobacco products during this reporting period, select Yes and refer to the File Attachment section below for more information.

If you did not have sales of nontaxable tobacco products for this reporting period, select No and click Next.

File Attachment

If you had any sales of nontaxable tobacco products during this reporting period, you are required to complete and upload schedule CDTFA-501-MIT, Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California.

List the nontaxable tobacco products sales on CDTFA-501-MIT schedule using the following exempt codes:

100 – Interstate and Foreign Commerce (Export out of California or country)

200 – Common Carrier engaged in Interstate and foreign passenger service

300 – U.S. Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges and commissaries and Navy or Coast Guard Ships’ stores and/or sales to U.S. Department of Veterans Affairs

400 – Sales or transfer to law enforcement (requires prior authorization from CDTFA)

Note: If you are both, a Tobacco Manufacturer/Importer and a Tobacco Products Distributor, you are required to also list the nontaxable tobacco products sales on the CDTFA-501-MIT schedule to your Tobacco Products Distributor Tax Return.

To upload the file attachment, click the Add button.

On the Select a file to attach pop-up window:

1. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
2. Click the Choose File button and follow the prompts to select and upload the file.
3. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to tobacco products online filing, please visit our website.

Total wholesale cost of nontaxable transactions reported on CDTFA-501-MIT. The total wholesale cost of nontaxable tobacco products sales as reported on schedule CDTFA-501-MIT, Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California. The system will automatically calculate this field.

Samples of snuff (including moist) and chewing tobacco. Enter the total wholesale costs, as defined, of snuff (including moist) and chewing tobacco samples that were distributed during this reporting period, that are subject to excise tax.

Samples of pipe tobacco. Enter the total wholesale costs, as defined, of pipe tobacco samples that were distributed during this reporting period, that are subject to excise tax.

Samples of cigars. Enter the total wholesale costs, as defined, of cigars samples that were distributed during this reporting period, that are subject to excise tax.

Samples of roll-your-own. Enter the total wholesale costs, as defined, of roll-your-own samples that were distributed during this reporting period, that are subject to excise tax.

Samples of nicotine and electronic cigarettes sold with nicotine. Enter the total wholesale costs, as defined, of nicotine and electronic cigarettes sold with nicotine samples that were distributed during this reporting period, that are subject to excise tax.

Other samples. Enter the total wholesale costs, as defined, of other tobacco product samples that were distributed during this reporting period, that are subject to excise tax.

Other tobacco product samples description. Enter a description of the other tobacco product samples reported on the Other samples line above.

Total distributions subject to tax. The system will automatically calculate this field.

Note:

1. This return should include taxable distributions of sample tobacco products. Sales of tobacco products by manufacturers and original importers to a licensed distributor must be reported on schedule CDTFA-501-MIT, Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California (R&TC 30103 and R&TC 30105).
2. All other taxable distributions of tobacco products should be reported by the licensed distributor, on their Tobacco Products Distributor Tax Return (R&TC 30008 and R&TC 30011).

• Tax Guide for Cigarettes and Tobacco Products
• Online Return Filing Tutorial
• Cigarette and Tobacco Products Online Filing

The California Department of Tax and Fee Administration (CDTFA) collects the covered electronic waste recycling fee (e-waste fee) imposed by the Electronic Waste Recycling Act of 2003 (Act) (Public Resources Code section 42460, et seq.).

Effective January 1, 2005, the Act requires you (the retailer or lessor) to collect a fee when you sell or lease of “covered electronic devices” (CEDs) to consumers, which are video display products that the Department of Toxic Substances Control (DTSC) has determined to be hazardous when discarded. Refer to the Sales or Leases Subject to the Fee section below for more information.

The consumer (customer) owes the fee on the purchase, but you must collect the fee when you make a retail sale or lease of a CED by any means, including in a store, by mail order, or over the Internet. Sales to the U.S. government are not exempt from the fee. You may retain three percent of the e-waste fee collected as reimbursement for all costs associated with the fee collection.

Filing Requirements

Every retailer or lessor who makes retail sale or lease of a CED by any means, including in a store, by mail order, or over the Internet, is required to file an Electronic Waste Recycling Fee Return and Summary by Location schedule via electronic media, on or before the last day of the month following the reporting period for which the fees are due. All sales of CEDs from all locations must be reported on one return, per section 55040 of the Fee Collection Procedure Law. You are required to file a return even if you did not have any reportable activity during the reporting period.

Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedule should be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Fee Collection Procedures Law section 55042)

Sales or Leases Subject to the Fee

All retail sales or leases of a new or refurbished video display product that has a screen size of more than 4 inches measured diagonally are subject to the e-waste fee and must be collected, unless the fee was paid to a registered vendor and a statement was provided on your customer’s invoice that the fee has been paid on their behalf. For purposes of calculating the fee, use the viewable screen size. According to regulations adopted by the Department of Toxic Substances Control (Cal. Code Regs. Title 22, sections 66260.10 and 66260.201) the following devices are Covered Electronic Devices (CEDs) that are subject to the fee.

• Televisions (excludes projection televisions)
  • Cathode ray tube (CRT)
  • Liquid crystal display (LCD) (excluding LCD projection televisions)
  • Light-emitting diode (LED)
  • Plasma (excluding plasma projection televisions)
  • Organic light-emitting diode (OLED) screens (effective July 1, 2022)
• Desktop computer monitor
  • LCD/LED
  • OLED (effective July 1, 2022)
• Laptop computers
  • LCD/LED (excluding tablets, effective July 1, 2022)
  • OLED (effective July 1, 2022)
• LCD/LED or OLED containing tablets (effective July 1, 2022))
• Bare CRT or any other CRT device(includes computer monitors)
• Portable DVD players with LCD/LED screens
• LCD/LED Smart Displays (effective July 1, 2022)

Refurbished is defined as a CED that the manufacturer has tested and returned to a condition that meets factory specifications, is repackaged, and labeled as refurbished.

Exclusions from the Fee

A retailer or lessor does not have to collect the fee if the CED is:

• Used and not refurbished.
• Part of a motor vehicle, as defined by Vehicle Code section 415, or a component part of a motor vehicle assembled by or for a vehicle manufacturer or franchised dealer. This includes replacement parts for use in a motor vehicle.
• Contained within, or a part of a piece of industrial, commercial, or medical equipment, including monitoring or control equipment.
• Contained within a clothes washer, clothes dryer, refrigerator, refrigerator and freezer, microwave oven, conventional oven or range, dishwasher, room air conditioner, dehumidifier, or air purifier.
• A cell phone, including smartphone with screen size greater than four inches.
• An eReader/eBook or eInk.
• Projection televisions (LCD or plasma only).

In addition, the following CED sales are not subject to the fee:

• Sold for resale.
• Sold to American Indians on Indian reservations.
• Sales of products you ship directly to a location outside California, if the transaction is not subject to California sales or use tax. (Note: If the consumer takes possession of the product in California, the fee applies).

You must maintain records to document any sale not subject to the fee. Review publication 103, Sales for Resale, for information on sales for resale and publication 101, Sales Delivered Outside California, for information on sales of products shipped directly to locations outside California.

Reporting CEDs for Registered Sites

The Summary by Location schedule automatically prefills locations based on the sites that are registered with your related Sales and Use Tax account.

Number Sold or Leased. Enter the number of new or refurbished CEDs sold or leased during the reporting period for each location. All sales and leases should be reported whether the CED is subject to the fee or not subject to the fee due to an exclusion.

Number Self-Consumed. Enter the number of CEDs that were self-consumed (purchased without payment of fee for your own use or withdrawn from resale inventory for business or personal use, including donated CEDs) for each location.

Do you have additional e-waste recycling fee locations not listed above?

If you have out of state and/or additional e-waste recycling fee locations (new sites) that are not listed, select Yes.
If you do not have additional locations (including out of state locations), select No.

Reporting CEDs for New Site(s)

Click the Add a Record hyperlink to register new e-waste recycling fee sites (including out of state locations) to your account and report the number of CEDs sold or leased and the number of CEDs self-consumed during this reporting period.

Note: If you have a new retail location in California, you may have to add the new location to your sales and use tax account. Use the More option under I Want To section and select Register a New Location.

Street. Enter the street number and street name for the location being reported.

City. Enter the name of the city for the location being reported.

Zip. Enter the five (5) digit ZIP code for the location being reported.

Click Here to Verify Address. Click the button to verify the inputted address.

Country. Select the name of the country for the location being reported.

State. If the country is USA, select the name of the state for the location being reported and click the Click here to verify address hyperlink.

Once all the required address information is entered and verified, click the Save button.

# Sold or Leased. Enter the number of new or refurbished CEDs sold or leased for the location being reported. All sales and leases should be reported whether the CED is subject to the fee or not subject to the fee due to an exclusion.

# Self-Consumed. Enter the number of CEDs that were self-consumed (purchased without payment of fee for your own use or withdrawn from resale inventory for business or personal use, including donated CEDs) for the location being reported.

Once all the required information is inputted, click the Add button.

CEDs Excluded from the Fee

Do you have items not subject to the fee?

If you have items not subject to the fee, select Yes.

If all items reported are subject to the fee, select No, then Next.

Items sold in interstate or foreign commerce. Enter the number of items sold in interstate or foreign commerce.

Items sold to other retailers for the purposes of resale. Enter the number of items sold to other retailers for the purposes of resale.

Other. Enter the number of other items that are excluded from the fee.

Other Explanation. Enter an explanation to why the other items are excluded from the fee.

Total number of items excluded from the fee. The system will automatically calculate this field.

Total number of items subject to the fee. The system will automatically calculate this field.

Gross Fees Due

Enter the number of CEDs by category for which you owe a fee in column A. Number.

Enter number of CEDs more than 4 inches, less than 15 inches. Enter the number of CEDs that are more than 4 inches, but less than 15 inches.

Enter number of CEDs 15 inches, less than 35 inches. Enter the number of CEDs that are 15 inches, but less than 35 inches.

Enter number of CEDs 35 inches or more. Enter the number of CEDs that are 35 inches or more.

Total. The system will automatically calculate this field.

Total number of items subject to the fee. The system will automatically calculate this field.

Returned Merchandise

Enter the number of CEDs in each category in column A. Number, for which you refunded the e-waste fee to your customers for merchandise returned on sales made on or after January 1, 2020.

Note: Report returned merchandise sold prior to January 1, 2020 in the Fee Adjustment section, Fee Credit Adjustment Worksheet on the next screen.

Enter number of CEDs more than 4 inches, less than 15 inches. Enter the number of returned CEDs that are more than 4 inches, but less than 15 inches.

Enter number of CEDs 15 inches, less than 35 inches. Enter the number of returned CEDs that are 15 inches, but less than 35 inches.

Enter number of CEDs 35 inches or more. Enter the number of returned CEDs that are 35 inches or more.

Total Returned Merchandise Credit. The system will automatically calculate this field.

Do you have adjustments for fee-paid purchases resold or for sales and purchases made at a previous fee rate?

If you have adjustments for fee-paid purchases resold or for sales and purchases made at a previous fee rate, select Yes and in the next field, select the period the original sale took place.

If you do not have adjustments for fee-paid purchases resold or for sales and purchases made at a previous fee rate, select No.

Click Next, to complete the Fee Credit Adjustment Worksheet or to review the Fee Adjustments summary page.

Fee Credit Adjustment Worksheet

Fee-Paid Purchases Resold Credit

Enter the number of fee-paid CEDs that were resold in each category in column A. Number.

Enter number of CEDs more than 4 inches, less than 15 inches. Enter the number of fee-paid CEDs that are more than 4 inches, but less than 15 inches.

Enter number of CEDs 15 inches, less than 35 inches. Enter the number of fee-paid CEDs that are 15 inches, but less than 35 inches.

Enter number of CEDs 35 inches or more. Enter the number of fee-paid CEDs that are 35 inches or more.

Total Fee-Paid Purchases Resold Credit. The system will automatically calculate this field.

Returned Merchandise Credit

Enter number of CEDs more than 4 inches, less than 15 inches. Enter the number of returned CEDs that are more than 4 inches, but less than 15 inches.

Enter number of CEDs 15 inches, less than 35 inches. Enter the number of returned CEDs that are 15 inches, but less than 35 inches.

Enter number of CEDs 35 inches or more. Enter the number of returned CEDs that are 35 inches or more.

Total Returned Merchandise Credit. The system will automatically calculate this field.

Total Fee Credit Adjustment

Total Fee-Paid Purchases Resold Credit. The system will automatically calculate this field.

Total Returned Merchandise Credit. The system will automatically calculate this field.

Total Fee Credit Adjustment. The system will automatically calculate this field.

Did you collect more fee than what is due (excess fee)?

If you have collected more fee than what is due (excess fee) for this reporting period, select Yes and enter the amount of excess fee collected.

If you did not over collect for this reporting period, select No.

• Covered Electronic Waste Recycling Fee Guide
• Publication 95, Electronic Waste Recycling Fee
• Online Return Filing Tutorial

The California Department of Tax and Fee Administration (CDTFA) administers the Energy Resources Surcharge Law. The surcharge is imposed upon the consumption in California of electrical energy purchased from an electric utility on and after January 1, 1975. Every electric utility in California making energy sales to consumers must collect and remit to the state the amount of surcharges applicable to its consumers.

This return must be filed even though you have no surcharge to report in a specific reporting period.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.

Electrical energy generated. Enter the number of kilowatt-hours of electrical energy generated by you, the reporting utility.

Generated electrical energy sold to the Power Exchange (PX). Enter the number of kilowatt-hours of generated electrical energy sold to the Power Exchange (PX).

Total generated electrical energy available for sale or consumption. The total of electrical energy generated, including energy sold to the PX (the system will automatically calculate this field).

Electrical energy purchased. Enter the number of kilowatt-hours of electrical energy purchased.

Electrical energy sales to exempt customers. Enter the number of kilowatt-hours of electrical energy sold to consumers who are not subject to the electrical energy surcharge. (See Regulations 2315 and 2316 for specific exemptions).

Electrical energy used or lost in generation, transmission, and/or distribution. Enter the number of kilowatt-hours of electrical energy used directly in the process of generation, transmission, and/or distribution, or lost in such process by dissipation, or unaccounted for in accordance with generally accepted accounting principles. Do not include electrical energy used in auxiliary or indirect activities such as street, office, or warehouse lighting, outdoor advertising, off-street parking facilities, or other similar purposes. These deductions should be included as pooled electrical energy used that is exempt from surcharge. (Energy Resources Surcharge Law, section 40043).

Pooled electrical energy used exempt from surcharge. Enter the number of kilowatt-hours of electrical energy used for purposes other than directly in the process of generation, transmission, and/or distribution of electrical energy, that was used from a pool of self-generated and purchased electricity. Examples include electrical energy used in street, office, or warehouse lighting, outdoor advertising, off-street parking facilities, and other similar purposes. This deduction cannot exceed the reported amount of electrical energy generated for this reporting period. (Energy Resources Surcharge Law section 40044).

Electrical energy sold or consumed subject to the surcharge. The total generated electrical energy less the deductions (exemptions) reported (the system will automatically calculate this field).

Rate of surcharge (per kilowatt-hour). The current rate of the surcharge for this reporting period (the system will automatically determine this field).

Total surcharge. The electrical energy sold or consumed subject to the surcharge multiplied by the current surcharge rate (the system will automatically calculate this field).

Billing adjustments. Enter adjustments to the amount of surcharge previously reported. This includes adjustments for net write-offs and billing corrections.

If you have collected more surcharge than what is due (excess surcharge) for this reporting period, then select Yes to the question: Did you collect more surcharge than what is due? and enter the amount of excess surcharge collected.

If you did not over collect for this reporting period, select No to the question: Did you collect more surcharge than what is due?

• Energy Resources (Electrical Energy) Surcharge Guide

GENERAL

The California Department of Tax and Fee Administration (CDTFA) administers the 911 surcharge and 988 surcharge under the Emergency Telephone Users Surcharge (ETUS) Act beginning with Revenue and Taxation Code (R&TC) section 41001. The 911 and 988 surcharges are imposed on each wireline, postpaid wireless, and Voice over Internet Protocol (VoIP) access line that the service user subscribed to in California, and on the purchase of prepaid mobile telephony services (MTS) for each retail transaction in California. The service supplier and/or seller (or billing aggregator authorized by a service supplier) must collect the surcharges from each service user and prepaid consumer and pay the amount of the surcharges due.

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FILING REQUIREMENTS

The return and associated schedules must be filed on or before the due date of this return (R&TC 41052). A payment for the amount due must accompany the return (R&TC 41053). A service supplier or billing aggregator must file this return regardless of whether surcharges due. Paying the surcharge or filing your return after the due date may result in penalty and interest charges.

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BILLING AGGREGATORS

Service suppliers may contract with a billing aggregator who is required to obtain third-party access with us online to collect some or all of their telecommunications service charges for California access lines, including VoIP service lines, and to pay the surcharges collected. The service supplier must have a CDTFA-392, Power of Attorney, on file with us. The CDTFA-392 is available on our website at www.cdtfa.ca.gov/formspubs/cdtfa392.pdf. To revoke the authority of your billing aggregator, you may call our Customer Service Center at 1-800-400-7115 (CRS: 711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Amounts collected on the service supplier's behalf may be reported on a return filed by the billing aggregator using the service supplier's account number. Billing aggregators can file an Emergency Telephone Users Surcharge Return and make a payment for each service supplier separately or access the Bulk File template to file and pay on behalf of multiple service suppliers in one submission using our Online Services system. To submit a Bulk File and pay on behalf of multiple service suppliers, please contact us at STFRegUpdates@cdtfa.ca.gov to request Bulk File access.

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RETURN PREPARATION

Surcharge Transactions

If you have contracted with a billing aggregator to collect any of your telephone charges, report only the lines that you billed directly to the customers. Lines billed by an authorized billing aggregator will be reported by the billing aggregator. If a billing aggregator pays only a portion of your surcharge liability, you remain responsible for reporting and paying the balance of the surcharges due.

Enter the total number of wireline and postpaid wireless communication service lines subject to the surcharges

Enter the total number of VoIP communication service lines subject to the surcharges

Enter the total number of retail transactions of prepaid mobile telephony services subject to the surcharges

Enter the total number of access lines and retail transactions subject to the 911 and 988 surcharges (the system will automatically calculate this item)

Rate of 911 surcharge (the system will automatically calculate this item)

Total amount of 911 surcharge (the system will automatically calculate this item)

Rate of 988 surcharge (the system will automatically calculate this item)

Total amount of 988 surcharge (the system will automatically calculate this item)

Click “Next”

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Schedule TEA – Refusal to Pay Schedule

Were there any service users who refused to pay?

Select “Yes” or “No”

If you selected “Yes”

This schedule is required to be completed by service suppliers and submitted to CDTFA as mandated by Revenue and Taxation Code (R&TC) 41024 of the Emergency Telephone Users Surcharge Act.

Enter the amount of the surcharge(s) you were unable to collect from service users during the reporting period because of specific refusal to pay the surcharge(s). Only include service users who refused to pay a cumulative total of $3.00 or more in surcharge(s).

Enter the name, mailing address, city, state, ZIP code, amount refused, and refusal reason for each service user.

Click “Next”

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Deductions – 911 Surcharge

Total amount of 911 surcharge (the system will automatically calculate this item)

Total 911 surcharge that service users refused to pay (the system will automatically calculate this item)

Enter total 911 surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)

Subtotal of 911 surcharge (the system will automatically calculate this item)

Deductions – 988 Surcharge

Total amount of 988 surcharge (the system will automatically calculate this item)

Total 988 surcharge that service users refused to pay (the system will automatically calculate this item)

Enter total 988 surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)

Subtotal of 988 surcharge (the system will automatically calculate this item)

Click “Next”

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Excess 911 Surcharge Collected

Did you collect more 911 surcharge from your customers than the amount due?

Select “Yes” or “No”

If you selected “Yes” enter excess 911 surcharge collected.

Excess 988 Surcharge Collected

Did you collect more 988 surcharge from your customers than the amount due?

Select “Yes” or “No”

If you selected “Yes” enter excess 988 surcharge collected.

Click “Next”

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Summary

All the totals below will be automatically populated based on your previous entries. Penalty and interest will also be calculated if due.

Total 911 surcharge due

Total 988 surcharge due

Total amount of 911 and 988 surcharges due

Penalty

Interest

Total amount due and payable

Click “Next”

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Your Information

I hereby certify that this return, and accompanying documents and statements, have been examined by me and to the best of my knowledge and belief, are true, correct, and complete.

First Name

Last Name

Title

Country

Telephone

Are you a paid preparer? Select “Yes” or “No”

Click “Submit”

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Declaration of Intent

Enter your password and Click “OK”

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Confirmation

This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done.”

GENERAL

The California Department of Tax and Fee Administration (CDTFA) administers the Emergency Telephone Users Surcharge (ETUS) Law (Revenue and Taxation Code [R&TC] section 41001 et seq.). The ETUS surcharge (also known as 911 surcharge) is imposed on each wireline, postpaid wireless, and Voice over Internet Protocol (VoIP) access line that the service user subscribed to in this state, and on the purchase of prepaid MTS for each retail transaction in this state. The service supplier and/or seller (or billing aggregator authorized by a service supplier) shall collect the surcharge from each service user and prepaid consumer and remit to the state the amount of the surcharge due.

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FILING REQUIREMENTS

The return and associated schedules must be filed on or before the due date of this return (R&TC 41052). A remittance for the amount due must accompany the return (R&TC 41053). A service supplier or billing aggregator must file this return regardless of whether a surcharge is due. Paying the surcharge or filing your return after the due date may result in penalty and interest charges.

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BILLING AGGREGATORS

Service suppliers may contract with a billing aggregator who is registered with the CDTFA to collect some or all of their telecommunications service charges for California access lines, including VoIP service lines, and to remit the surcharge collected (Regulation 2406). The service supplier must have a CDTFA-392, Power of Attorney, on file with the CDTFA. The CDTFA-392 is available on our website at www.cdtfa.ca.gov/formspubs/cdtfa392.pdf. If you revoke the authority of the billing aggregator to remit the surcharge on your behalf, you must notify the CDTFA in writing. Please include any new or updated CDTFA-392 with this return.

Amounts collected on the service supplier's behalf may be reported on a return filed by the billing aggregator using the service supplier's account number. A separate return is required for each service supplier. A billing aggregator may also file one return online by submitting a bulk file, utilizing the CDTFA's approved Excel template. For more information, please visit our website at www.cdtfa.ca.gov.

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RETURN PREPARATION

Surcharge Transactions

If you have contracted with a billing aggregator to collect some or all of your telephone charges, include only the lines that you billed to the customers. Lines billed by an authorized billing aggregator will be reported by the billing aggregator. If a billing aggregator remits only a portion of your surcharge liability, you remain responsible for remitting the balance of the surcharge due.

Enter the total number of wireline and postpaid wireless communication service lines subject to the surcharge

Enter the total number of VoIP communication service lines subject to the surcharge

Enter the total number of retail transactions of prepaid mobile telephony services subject to the surcharge

Enter the total number of access lines and retail transactions subject to the surcharge (system will automatically calculate this item)

Rate of surcharge (system will automatically calculate this item)

Total amount of surcharge (the system will automatically calculate this item)

Click “Next”

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Schedule TEA – Refusal to Pay Schedule

Select “Yes” or “No”

Were there any service users/prepaid users who refused to pay?

If you selected “Yes”

This schedule is required to be filled out by service suppliers/prepaid MTS sellers and submitted to the CDTFA as mandated by Revenue and Taxation Code (R&TC) 41024 of the Emergency Telephone Users Surcharge Law.

Enter the amount of surcharge you were unable to collect from service users or prepaid consumers during the reporting period because of specific refusal to pay the surcharge. Only include service users or prepaid consumers who have refused to pay a cumulative total of $3.00 or more in surcharge.

Enter the Name, Mailing Address, City, State, ZIP, Amount Refused and Refusal reason of service users or prepaid consumers.

Click “Next”

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Deductions

Total amount of surcharge (the system will automatically calculate this item)

Total surcharge service users/prepaid consumers have refused to pay (the system will automatically calculate this item)

Enter total surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)

Subtotal of surcharge (the system will automatically calculate this item)

Click “Next”

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Excess Surcharge Collected

Subtotal of surcharge (the system will automatically calculate this item)

Select “Yes” or “No”

Did you collect more surcharge from your customers than the amount due?

If you selected “Yes” enter excess fee collected.

Total amount of surcharge due (the system will automatically calculate this item)

Click “Next”

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Summary

All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.

Total amount of surcharge due

Penalty

Interest

Total amount due and payable

Click “Next”

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Your Information

I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Country

Telephone

Are you a paid preparer? Select “Yes” or “No”

Click “Submit”

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Declaration of Intent

Enter your password and Click “OK”

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Confirmation

This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.

Per Regulation 1420, Supplier, all licensed fuel suppliers are required to report tax on (undyed) diesel fuel. The Diesel Fuel Tax is imposed on the following activities:

• Removal of diesel fuel from a refinery or terminal rack;
• Importation of diesel fuel into California by means outside the bulk transfer/terminal system;
• Removal or sale of diesel fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and
• Removal or sale of blended diesel fuel outside the bulk transfer/terminal system.

All transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the Diesel Fuel Tax Law. Dyed diesel fuel is not subject to tax unless it is used to operate a motor vehicle on a highway; however, it is subject to all of the reporting requirements applicable to undyed diesel fuel.

Note: Every July 1, the diesel fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announce the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at several different tax rates. The diesel fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage, under Diesel Fuel Tax.

Filing Requirements

Every licensed diesel fuel supplier is required to file the Supplier of Diesel Fuel Tax Return and schedules, reporting all diesel fuel activities – removed, entered, or sold in California during the reporting period, on or before the last day of the calendar month, following the reporting period. These activities include importing and exporting above and below the terminal rack, blending, and refinery or terminal rack removals of diesel fuel in this state. You are also required to report jet fuel and kerosene - imported, exported, or sold during the reporting period. (Regulation 1420)

A return must be filed for each reporting period even if you do not have any activity to report. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedules must be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.

Failure to file a return may result in revocation of your Diesel Supplier license and a $50 reinstatement fee (Revenue and Taxation Code 7510)

Accountability

You must report all transactions that are required on this tax return and schedules. CDTFA will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your imports of products will be compared to exports reported to CDTFA by other states. Failure to report fully may result in CDTFA contacting you.

A CDTFA-810-FTG, Receipt Schedule and a CDTFA-810-FTF, Disbursement Schedule, must be submitted with every Supplier of Diesel Fuel Tax Return, to support applicable activities during the reporting period.

For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Supplier Schedules section.

List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.

Tax Computation Worksheet Preparation

The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. This worksheet should be kept with your records. When completing the schedules, please remember that tax is due on total gallons sold, including partial gallons; therefore, round up or down to the nearest whole gallon to avoid reporting errors.

To submit your CDTFA-501-DD-E, Supplier of Diesel Fuel Tax Return, click the Add button to upload the file attachment.

On the Select a file to attach pop-up window:

1. Click the Type drop-down menu and select the appropriate file type. Available options to select from:
   • EDI Attachment (Electronic Data Interchange)
   • Motor Fuels Flat File (FLT)
2. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
3. Click the Choose File button and follow the prompts to select and upload the file.
4. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website at www.cdtfa.ca.gov.

Note: If filing an amended return, only report transactions that occurred within the reporting period.

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Review Totals

Do you agree with the tax due or refund calculated from the schedules?

The reported tax due or refund claimed from the file attachment may be different than the calculated tax due or refund claimed from the schedules.

If you agree to use the tax due or refund calculated from the schedules, select Yes and click Next.

If the calculated tax or refund from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.

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Did you collect more tax than what is due (excess tax)?

If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected. (Revenue and Taxation Code 60521.5)

If you did not over collect for this reporting period, select No.

Excess tax collected can occur in the following situations:

• When tax is computed on a transaction which is not subject to tax;
• When tax is computed on an amount in excess of the amount subject to tax;
• When tax is computed using a tax rate higher than the rate imposed by law; and
• When mathematical or clerical errors result in an overstatement of the tax on a billing.

• Tax Guide for Motor Fuel Taxes
• Motor Fuels Online Filing
• Online Filing Tutorial
• CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
• CDTFA-810-FTC, Postal Abbreviations Table

Per Regulation 1123, Supplier, all licensed fuel suppliers are required to report tax on motor vehicle fuel, which includes gasoline, gasohol blends containing more than 15 percent gasoline, gasoline blendstocks, and aviation gasoline. The Motor Vehicle Fuel Tax is imposed on the following activities:

• Removal of motor vehicle fuel from a refinery or terminal rack;
• Importation of motor vehicle fuel outside the bulk transfer/terminal system;
• Removal or sale of motor vehicle fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and
• Removal or sale of blended motor vehicle fuel outside the bulk transfer/terminal system.

All transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the Motor Vehicle Fuel Tax Law.

Note: Every July 1, the motor vehicle fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announces the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at several different tax rates. The motor vehicle fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage, under Motor Vehicle Fuel Tax.

Filing Requirements

Every licensed motor vehicle fuel supplier is required to file a Supplier of Motor Vehicle Fuel Tax Return and supporting schedules, reporting all motor vehicle fuel activities such as importing and exporting above and below the terminal rack, blending, and refinery or terminal rack removals of motor vehicle fuel in California.

A return must be filed each reporting period, on or before the last day of the calendar month following the reporting period, even if you do not have any activity to report. A copy of the return and supporting schedules should be retained for verification by CDTFA auditors. Remittance for the amount due must be made payable to the California State Controller and submitted by the due date of the return.

Prepayment Requirement

If your tax liability averages more than nine hundred thousand dollars ($900,000.00) per month, you will be notified by CDTFA, that your account is required to be on a monthly prepayment basis (Revenue and Taxation Code (R&TC) 7659.1). Each month, you will be required to prepay your taxes on or before the 15th day following each monthly period. In addition to the monthly prepayment, you must also file the regular monthly Supplier of Motor Vehicle Fuel Tax Return, on or before the last day of the month following the reporting period. Payment for the remaining tax due should accompany the return.

Option 1: You are required to pay an amount not less than ninety-five percent (95%) of the tax liability for the month to which the prepayment applies. For example, if you are prepaying for the current month, then you will prepay at least ninety-five percent (95%) of the tax liability for this period. Or,

Option 2: You are required to pay an amount not less than ninety-five percent (95%) of the amount of the tax liability reported for the previous month.

Note:The amount of the prepayment shall constitute a credit against the amount of the tax due and payable for the monthly period for which the prepayment was made and for each subsequent monthly prepayment or period until the credit is fully utilized. In lieu of this procedure, a claim for refund for excess prepayment must be made if an actual refund is desired.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (R&TC 7655)

For accounts on a monthly prepayment basis, a six percent penalty will be assessed on late prepayment. (R&TC 7659.5)

Failure to file a return may result in revocation of your Motor Vehicle Fuel Supplier account and a $50 reinstatement fee (R&TC 7510).

Accountability

You must report all transactions that are required on this tax return and supporting schedules. CDTFA will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your imports of products will be compared to exports reported to CDTFA by other states. Failure to report fully may result in CDTFA contacting you.

If you have any activities during this reporting period, you must report using the applicable schedule code(s) for each receipt and disbursement activity. Schedules are not required if you have no activity to report.

For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Supplier Schedules section.

List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.

Tax Computation Worksheet Preparation

The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. This worksheet should be kept with your records. When completing the schedules, please remember that tax is due on total gallons sold, including partial gallons; therefore, round up or down to the nearest whole gallon to avoid reporting errors.

---

To submit your CDTFA-501-PS-E, Supplier of Motor Vehicle Fuel Tax Return, click the Add button to upload the file attachment.

On the Select a file to attach pop-up window:

1. Click the Type drop-down menu and select the appropriate file type. Available options to select from:
• EDI Attachment (Electronic Data Interchange)
• Motor Fuels Flat File (FLT)
2. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
3. Click the Choose File button and follow the prompts to select and upload the file.
4. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website.

Note:If filing an amended return, only report transactions that occurred within the reporting period.

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Review Totals

Do you agree with the tax due calculated from the schedules?

The reported tax due from the file attachment may be different than the calculated tax due from the schedules.

If you agree to use the tax due calculated from the schedules, select Yes and click Next.

If the calculated tax from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.

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Did you collect more tax than what is due (excess tax)?

If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected. (Revenue and Taxation Code 8127.5)

If you did not over collect for this reporting period, select No.

Excess tax collected can occur in the following situations:

• When tax is computed on a transaction which is not subject to tax;
• When tax is computed on an amount in excess of the amount subject to tax;
• When tax is computed using a tax rate higher than the rate imposed by law; and
• When mathematical or clerical errors result in an overstatement of the tax on a billing.

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• Tax Guide for Motor Fuel Taxes
• Motor Fuels Online Filing
• Online Filing Tutorial
• CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
• List of Codes Used in Schedule Preparation

Every dealer of aircraft jet fuel will use this tax return to pay the tax imposed on the sale of aircraft jet fuel to an aircraft jet fuel user or on the use of aircraft jet fuel by the dealer as an aircraft jet fuel user. If you sell ex-tax aircraft jet fuel to another aircraft jet fuel dealer, obtain the aircraft jet fuel dealer's employer identification number (EIN) from the purchaser. If you purchase aircraft jet fuel ex-tax from an aircraft jet fuel dealer, provide the dealer with your aircraft jet fuel account number or EIN .

Filing Requirements

If you are required to register as an aircraft jet fuel dealer, you must file an Aircraft Jet Fuel Dealer Return and supporting schedules with the California Department of Tax and Fee Administration (CDTFA) on a monthly basis. A return must be filed each reporting period even if there are no transactions to report, on or before the last day of the month following the reporting period. Remittance for the amount due must be made payable to the California State Controller and submitted by the due date of the return. To prepare the tax return, you must first complete the applicable schedules. A copy of the return and supporting schedules should be retained for verification by CDTFA auditors.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.

Accountability

You must report all transactions that are required on this tax return and the supporting schedules. CDTFA will be comparing the information reported on your schedules with information provided by third parties. We will also be comparing your imports and exports of aircraft jet fuel against imports and exports reported to us by other states.

There are two types of supporting schedules included with every Aircraft Jet Fuel Dealer Tax Return: A Receipt Schedule and a Disbursement Schedule. For detailed information regarding preparation of schedules, see CDTFA-810-FTE, Preparing Motor Vehicle Fuel Schedules and Diesel Fuel Schedules. Refer to the section titled "Completion of Schedules" for instructions for completing schedules and information regarding specific schedules.

Preparation of the Tax Computation Worksheet

The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. This worksheet should be kept with your records. When completing the schedules, please remember that tax is due on total gallons sold, including partial gallons; therefore, round up or down to the nearest whole gallon to avoid reporting errors.

In order to submit your CDTFA-501-MJ-E, Aircraft Jet Fuel Dealer Tax Return, please upload the file attachment by selecting the Add button and choosing the appropriate attachment type: Motor Fuels Flat File (FLT) or Electronic Data Interchange (EDI), in the Type drop down. Next, enter a description of the file under “Description.”

For instructions on the preparation, including the type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit our website.

After you select a file to attach, and input the required information, click Save, then Next.

Do you agree with the tax due calculated from the schedules on the file?

If the reported tax due on your file attachment is different than the calculated tax due reported on the schedules, the difference will be displayed for your review. If the calculated tax from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.

Select Yes if you agree to use the calculated tax due from the schedules on the file, then click Next.

The information displayed has been calculated from the schedules within the Aircraft Jet Fuel Dealer Tax Return file submission. Please review this information for accuracy before proceeding. If you would like to update the calculated tax due, please resubmit an updated file under the File Attachment screen by selecting the Previous button and following the instructions accordingly.

Did you collect more tax than what is due (excess tax)?

If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected.

If you did not over collect for this reporting period, select No.

• Online Return Filing Tutorial
• Tax Guide for Motor Fuel Taxes

A diesel fuel exempt seller includes any person who is not a licensed ultimate vendor who exports or sells undyed diesel fuel for exempt purposes without collecting the diesel fuel tax reimbursement. You are also an exempt seller if you export or sell tax-paid diesel fuel to exempt customers (U.S. government, train operators, and others) and are not a licensed ultimate vendor or supplier of diesel fuel.

Note: An ultimate vendor purchases tax paid diesel fuel and makes exempt sales of undyed diesel fuel to ultimate purchasers, for use on a farm for farming purposes or for use in an exempt bus operation. Ultimate vendors making exempt sales to ultimate purchasers must be licensed as an ultimate vendor and file CDTFA-770-DV, Diesel Fuel Ultimate Vendor Report/Claim for Refund, to claim a refund of the tax paid purchases sold to an ultimate purchaser.

Registered diesel fuel exempt sellers may file claims for refund of the tax paid on undyed diesel fuel:

• For use outside California,
• Sold to the U.S. Government,
• Sold to train operators for use in a diesel-powered train or for other off-highway use, or
• Used in operations for purposes other than propelling vehicles on the highway in California.

You may file a claim for any of the exempt sales and uses stated above. The law allows for claims to be filed once a year.  However, if your claim exceeds $750 for any calendar quarter, you may request to file your claims on a quarterly basis.

Note: Every July 1, the diesel fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announces the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at different tax rates. The diesel fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage, under Diesel Fuel Tax.

Filing Requirements

Registered diesel fuel exempt sellers may file a Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel by logging into your online services account. You must report each claim for refund on your tax-paid sales of diesel fuel which was sold for exempt purposes and which you did not collect the tax reimbursement. Claims for exempt sales must be supported by schedules detailing all purchases of diesel fuel and all exempt sales.

If you are claiming a refund using a prior tax rate, you must have reported the claimed gallons as purchased at the prior tax rate and held in ending inventory through the period in which you are making the claim.

You must file your claim for refund:

• Within three years from the date the fuel was purchased, or
• If the tax was not invoiced at the time of the purchase of the diesel fuel, within six months after the receipt of an invoice for the tax, whichever period expires later.

For further guidance regarding tax-paid undyed diesel fuel exported, please see Regulation 1430, Shipments Out of State.

For sales to the United States and its agencies and instrumentalities, please see Regulation 1434, Sales of Diesel Fuel to the United States and its Agencies and Instrumentalities.

There are two types of supporting schedules required for Diesel Fuel Exempt Seller tax refund claim: Receipt Schedule and Disbursement Schedule. You must use the appropriate schedule code(s) for each receipt and disbursement activity claimed, listed under the Refund Claim Schedules section of the CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules. Enter the schedule code for the activities on the Schedule tab of the FLT filing template (CDTFA-770-DZ-E). In addition to using a schedule code to describe the activity claimed, it must also indicate the type of product by entering the appropriate product code on the Schedule tab.

For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Refund Claim Schedules section.

You can find a list of codes used in schedule preparation can be located on our website, under the Guidelines section of the Motor Fuels Online Filing webpage.

To submit the CDTFA-770-DZ-E, Diesel Fuel Exempt Seller Claim for Refund, click the Add button to upload the file attachment.

On the Select a file to attach pop-up window:

1. The file Type is defaulted to: Motor Fuels Flat File (FLT)
2. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2024).
3. Click the Choose File button and follow the prompts to select and upload the file.
4. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website.

Review Totals

Do you agree with the refund calculated from the schedules?

The reported refund claimed amount from the file attachment may be different than the calculated refund claimed amount from the schedules.

If you agree to use the calculated refund amount from the schedules, select Yes and click Next.

If the calculated refund amount from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.

• Tax Guides for Motor Vehicle Fuel and Diesel Fuel Tax
• Motor Fuels Online Filing
• Online Filing Tutorial
• CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
• List of Codes Used in Schedule Preparation

A diesel fuel exempt user includes any person who purchases tax-paid diesel fuel and uses it in a nontaxable manner.

Note: A diesel fuel exempt user does not include ultimate purchasers, such as farmers and exempt bus operators. Refunds of tax on these types of uses can only be claimed by the fuel supplier. Ultimate purchasers must seek reimbursement of the tax paid from their supplier.

The most common nontaxable uses of tax-paid diesel fuel include operating:

• Stationary equipment
• Vessels or watercraft
• Construction equipment off-highway when it is exempt from DMV registration
• Other vehicles off-highway
• Vehicles on highways under the jurisdiction of the U.S. Department of Agriculture (for example, National Forest roads)
• Auxiliary equipment. Equipment, accessories, or amenities other than equipment used to operate a motor vehicle upon a highway in California, which is operated from the same fuel tank as the motor vehicle, is considered auxiliary equipment. Equipment powered from a separate fuel source or tank that is used to operate the motor vehicle would not be considered auxiliary equipment.

Note: Every July 1, the diesel fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announces the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at different tax rates. The diesel fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage, under Diesel Fuel Tax.

Safe-Harbor Percentages

Safe-harbor percentages are amounts of fuel presumed to be the percentages of diesel fuel used in the operation of auxiliary equipment on diesel powered motor vehicles. Safe-harbor percentages must be applied to diesel fuel consumption by auxiliary equipment type. Off-highway use is included in the safe-harbor percentages.

Please reference Diesel Fuel Tax Regulation 1432, Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle, for a list of safe-harbor percentages.

Filing Requirements

Registered diesel fuel exempt users may file a Diesel Fuel Claim for Refund on Nontaxable Uses, of tax paid on undyed diesel fuel used in an exempt manner. A claim for refund may be filed once a year for any amount, or at the end of any calendar quarter if the claim is at least $750.

You must file your claim for refund:

• Within three years from the date the fuel was purchased, or
• If the tax was not invoiced at the time of the purchase of the diesel fuel, within six months after the receipt of an invoice for the tax, whichever period expires later.

Note: If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this claim. Refer to the Schedule Preparation section below for more information. Failure to properly complete the appropriate schedules will result in your refund claim not being accepted, and all accompanying documents will be returned to you.

There are two types of supporting schedules required for Diesel Fuel Claim for Refund on Nontaxable Uses: Receipt Schedule and Disbursement Schedule. You must use the appropriate schedule code(s) for each receipt and disbursement activity claimed, listed under the Refund Claim Schedules section of the CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules. Enter the schedule code for your activities on the Schedule tab of the FLT filing template (CDTFA-770-DU-E). In addition to a schedule code to describe the activity claimed, you must also indicate the type of product by entering the appropriate product code on the Schedule tab.

For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Refund Claim Schedules section.

List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.

To submit your CDTFA-770-DU-E, Diesel Fuel Claim for Refund on Nontaxable Uses, click the Add button to upload the file attachment.

On the Select a file to attach pop-up window:

1. The file Type is defaulted to: Motor Fuels Flat File (FLT)
2. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2024).
3. Click the Choose File button and follow the prompts to select and upload the file.
4. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website.

Review Totals

Do you agree with the refund calculated from the schedules?

The reported refund amount claimed from the file attachment may be different than the calculated refund amount claimed from the schedules.

If you agree to use the refund amount calculated from the schedules, select Yes and click Next.

If the calculated refund amount from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.

• Refund Claims for Diesel Fuel and Motor Vehicle Fuel Tax
• Motor Fuels Online Filing
• Online Filing Tutorial
• CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
• List of Codes Used in Schedule Preparation

An ultimate vendor is a person who sells tax-paid undyed diesel fuel without charging tax to ultimate purchasers (farmers who use diesel fuel on a farm for farming purposes and exempt bus operators who use diesel fuel in exempt bus operations) who provide an exemption certificate. As a licensed ultimate vendor of diesel fuel in California, you may be reimbursed for tax you paid on undyed diesel fuel you subsequently sold without tax to ultimate purchasers, including farmers who use fuel on a farm for farming purposes and exempt bus operators who use the fuel in exempt bus operations. You may also request a refund of the tax paid on undyed diesel fuel you exported outside California, sold to the U.S. Government and its agencies or instrumentalities, sold to train operators, and on tax-paid undyed diesel fuel you used for purposes other than operating vehicles on highways in California.

Note: Every July 1, the diesel fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announce the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at several different tax rates. The diesel fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage under Diesel Fuel Tax.

Filing Requirements

Every licensed diesel fuel ultimate vendor is required to file the Diesel Fuel Ultimate Vendor Report/Claim for Refund and schedules (if applicable), reporting all diesel fuel purchases and sales or uses that qualify for a refund during the reporting period, on or before the last day of the calendar month, following the reporting period.

On the report, you may file claims for refund of the tax paid on undyed diesel fuel:

• subsequently sold without tax to ultimate purchasers, including:
  • farmers who use fuel on a farm for farming purposes, and
  • exempt bus operators who use the fuel in exempt bus operations,
• for use outside California,
• sold to the U.S. Government and its agencies or instrumentalities,
• sold to train operators for use in a diesel-powered train or for other off-highway use, or
• used in operations for purposes other than propelling vehicles on the highway in California.

Note: With CDTFA’s approval, you may file a weekly claim for refund on sales to ultimate purchasers by submitting a Diesel Fuel Tax Claim for Refund-Sales to Ultimate Purchasers (CDTFA-770-DVW). However, any exempt sales for the last week of the month must be claimed on the Diesel Fuel Ultimate Vendor Report/Claim for Refund (CDTFA-770-DV).

Note: If you are both an ultimate vendor and a supplier, you will only need a supplier account. You can take a credit for refunds due to you as an ultimate vendor on your supplier return, CDTFA-501-DD, Supplier of Diesel Fuel Tax Return.

You must file your claim for refund:

• within three years from the date the fuel was purchased, or
• if the tax was not invoiced at the time of the purchase of the diesel fuel, within six months after the receipt of an invoice for the tax, whichever period expires later.

Note: If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this report/claim. Refer to the Schedule Preparation section below for more information. Failure to properly complete the schedules will result in your refund claim not being accepted, and the report and all accompanying documents will be returned to you.

A report must be filed for each reporting period even if you do not have any exempt transactions to report or refunds to claim. Failure to file the report will result in a delay in processing any refunds.

There are two types of supporting schedules required for the Diesel Fuel Ultimate Vendor Report/Claim for Refund: Receipt Schedule and Disbursement Schedule. You must use the appropriate schedule code(s) for each receipt and disbursement activity claimed, listed under the Refund Claim Schedules section of the CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules. Enter the schedule code for your activities on the Schedule tab of the FLT filing template (CDTFA-770-DV-E or CDTFA-770-DVW-E (weekly)). In addition to a schedule code to describe the activity claimed, you must also indicate the type of product by entering the appropriate product code on the Schedule tab.

For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Refund Claim Schedules section.

List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.

To submit your CDTFA-770-DV-E , Diesel Fuel Ultimate Vendor Report/Claim for Refund or CDTFA-770-DVW-E , Diesel Fuel Tax Claim for Refund-Sales to Ultimate Purchasers (weekly filers only), click the Add button to upload the file attachment.

On the Select a file to attach pop-up window:

1. The file Type is defaulted to: Motor Fuels Flat File (FLT)
2. Enter a description of the file in the Description field (for example: Account 123–456789, Period Jan. 2024).
3. Click the Choose File button and follow the prompts to select and upload the file.
4. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing , please visit our website.

Review Totals

Do you agree with the refund calculated from the schedules?

The reported refund claimed from the file attachment may be different than the calculated refund claimed from the schedules.

If you agree to use the refund calculated from the schedules, select Yes and click Next.

If the calculated refund from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.

• Tax Guide for Motor Vehicle Fuel and Diesel Fuel Tax
• Ultimate Vendor webpage
• Motor Fuels Online Filing
• Online Filing Tutorial
• CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
• List of Codes Used in Schedule Preparation

All licensed petroleum common carriers (vessel, barge, pipeline, and train operators) are required to report receipts and deliveries (transports) of liquid petroleum product for product movements originating and/or terminating in California. (Revenue and Taxation Code (R&TC) 7652.7 and 7652.8)

Filing Requirements

Every licensed petroleum common carrier is required to file the Petroleum Carrier Report and schedules, reporting every gallon of petroleum fuel product received or delivered during the reporting period. The report and schedules are due on or before the last day of the calendar month following the reporting period. Vessel, barge, and pipeline operators must report all petroleum products received at or delivered to California terminals or refineries. Train operators must report all movements of petroleum products that originate and/or terminate in the state. (R&TC 7652.7 and 7652.8)

A report must be filed for each reporting period even if you do not have any activity to report. Failure to file a report may result in revocation of your Petroleum Common Carrier account and be subject to a $50 reinstatement fee (R&TC 7510).

A copy of the report and schedules must be retained on the licensed premises for verification by CDTFA auditors.

Schedule 14D-Carrier Receipts and Schedule 14E-Carrier Deliveries must be submitted with every Petroleum Carrier Report to support applicable activities during the reporting period. Use schedule code 14D to report the receipt, and schedule code 14E to report the delivery of liquid petroleum product transported by vessel, pipeline, or train received from or delivered to a location in California.

For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Information Report Schedules section.

List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.

Reporting Origin and Destination

For each bulk movement of a reportable product, enter the point of origin on Schedule 14D transactions and the point of destination on Schedule 14E transactions.

• When the origin or destination is a terminal, enter the IRS Terminal Control Number (TCN) issued for that terminal.
• When the origin or destination is other than a terminal (importation or exportation), enter the two-character U.S. Postal Service abbreviation for the origin or destination location. Refer to CDTFA-810-FTC, Postal Abbreviations Table, located on our website for a list of valid postal codes.
• Train operators should report the origination and destination city and state for each transaction when the origination or destination is not an IRS approved terminal with a TCN.

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To submit your CDTFA-506-PC-E, Petroleum Carrier Report, click the Add button to upload the file attachment.

On the Select a file to attach pop-up window:

1. Click the Type drop-down menu and select the appropriate file type. Available options to select from:
   • EDI Attachment (Electronic Data Interchange)
   • IRS EDI Attachment
   • Motor Fuels Flat File (FLT)
2. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
3. Click the Choose File button and follow the prompts to select and upload the file.
4. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit our website.

• Tax Guide for Motor Fuel Taxes
• Motor Fuels Online Filing
• Online Filing Tutorial
• CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
• CDTFA-810-FTC, Postal Abbreviations Table

The Terminal Operator Information Report allows terminal operators to report receipts and disbursements of liquid petroleum products to and from each approved terminal.

To obtain the latest information on any product codes or if you need help completing this return, visit our website at www.cdtfa.ca.gov, or contact our Customer Service Center at 1-800-400-7115 (CRS:711). Customer service representatives are available Monday through Friday, 7:30 a.m. to 5:00 p.m., (Pacific time) except state holidays.

Filing Requirements

You must file a report with the California Department of Tax and Fee Administration (CDTFA) and report every gallon of liquid petroleum products you received or disbursed at a California terminal rack or California fuel production facility for the reporting period. You must file a separate report for each approved terminal that has a unique IRS terminal control number (TCN) and any registered fuel production facility. The report must be filed on or before the last day of the calendar month following the reporting period to which it relates. You must file a report even if you have no activity for the reporting period.

Preparation of Schedules

There are three types of supporting schedules included with every Terminal Operator Information Report; an ending inventory schedule (Schedule 15C – Ending Inventory by Product Code); a receipt schedule (Schedule 15A – Terminal Operator Receipts); and a disbursement schedule (Schedule 15B – Terminal Operator Disbursements by Position Holder).

In order to submit your CDTFA-506-PO-E, Terminal Operator Information Report, please upload the file attachment by selecting the Add button and choosing the appropriate attachment type: Motor Fuels Flat File (FLT), Electronic Data Interchange (EDI), or IRS EDI, in the Type drop down. Next, enter a description of the file under “Description.”

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit our website.

After you select a file to attach, and input the required information, click Save, then Next.

• Online Return Filing Tutorial
• Tax Guide for Motor Fuel Taxes

Train operators in California are required to report all exempt purchases of undyed diesel fuel, dyed diesel fuel, and motor vehicle fuel for use in this state. (Revenue and Taxation Code (R&TC) 60107 and 7403.2)

Filing Requirements

Every train operator is required to file the Train Operator Information Report and schedule (if applicable), reporting the total gallons of undyed diesel fuel, dyed diesel fuel, and motor vehicle fuel purchased tax exempt for use in California during the reporting period, on or before the last day of the calendar month following the reporting period (R&TC 60107 and 7403.2).

A report must be filed for each reporting period even if you do not have any activity to report. Failure to file a report may result in revocation of your Petroleum Train Operator account and a $50 reinstatement fee (R&TC 60185 and 7510).

A copy of the report and schedule should be retained for verification by CDTFA auditors.

Schedule TO-Receipts Schedule Train Operator must be submitted with the Train Operator Information Report to support applicable activities during the reporting period. For detailed information on the preparation of the schedule, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Information Report Schedules section.

List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.

Initial Question

Did you have any exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period?

If you had exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period, select Yes and complete Schedule TO-Receipts Schedule Train Operator schedule.

If you did not have exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period, select No.

To submit your CDTFA-506-PT-E, Train Operator Information Report (Schedule TO), click the Add button to upload the Flat (FLT) file attachment.

On the Select a file to attach pop-up window:

1. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
2. Click the Choose File button and follow the prompts to select and upload the file.
3. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website.

Notes:

• The information displayed on the next screen, Summary, was calculated from the uploaded receipt schedule. If the calculated “total gallons” is incorrect, do not proceed. You must first correct and resubmit the file attachment.
• If filing an amended return, only report transactions that occurred within the reporting period.

• Tax Guide for Motor Fuel Taxes
• Motor Fuels Online Filing
• Online Filing Tutorial
• CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
• List of Codes Used in Schedule Preparation

The California Department of Tax and Fee Administration (CDTFA) collects the Hazardous Waste Generation and Handling Fee on behalf of the California Department of Toxic Substance Control (DTSC), according to the requirements of the California Hazardous Substances Tax Law.

Effective January 1, 2022, a new law repeals the Hazardous Waste Generator Fee and replaces it with a new Generation and Handling Fee (Senate Bill 158; Stats. 2021, ch.73). The generation and handling fee is imposed as a flat rate per ton or fraction of a ton on generators of hazardous waste for each generator site that generates five or more tons of hazardous waste at a site in California within a calendar year. This includes most recycled waste, treated wood waste, imported non-RCRA (Resource Conservation Recovery Act) waste, and waste sent outside California for disposal. The per ton fee is determined by the total tonnage of waste generated per site. The fee also applies to facility operators that generate five or more tons of hazardous waste who pay the facility fee. (Health and Safety Code (HSC) section 25205.5.)

Effective July 2, 2024, Senate Bill 156 (Stats. 2024, ch 72) made several changes to the Hazardous Waste Generation and Handling Fee Program, including new penalties, a revised return reporting period, and clarification of exemptions.

Note: Prior to January 1, 2022, the Hazardous Waste Generator Fee was imposed on anyone who generated five or more tons of hazardous waste on a tiered category basis.

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Federal Liability for the Fee

According to 42 U.S.C. section 6961, federal departments, instrumentalities, and agencies are subject to state regulations concerning disposal or management of hazardous waste including the payment of the Hazardous Waste Generation and Handling Fee. However, the federal government is not liable for interest imposed by the California Revenue and Taxation Code.

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Generation and Handling Fee Exemptions and Exclusions

The hazardous waste generation and handling fee does not apply to the following hazardous waste generated on or after January 1, 2023:

• Hazardous waste that results when a governmental agency takes a removal, remedial, or corrective action to address a release of hazardous substance caused by a person other than the governmental agency that takes the action if both of the following conditions are met:
  • The governmental agency took immediate action necessary to remove or remedy an imminent and substantial threat of a release of hazardous substance.
  • The governmental agency files an annual return with us.
  The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. (HSC section 25174.8.1[a] [1]&[b])
• Hazardous wastes generated or disposed of by a public agency resulting from the operation of a household hazardous waste collection facility in California, including, but not limited to, hazardous waste received from conditionally exempt small quantity commercial generators. The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. (HSC sections 25174.8.1[a][2]&[b])
• Hazardous waste disposed of, or submitted for disposal or treatment, that is generated by any person and that is discovered and separated from solid waste as part of a load checking program. The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. (HSC section 25174.8.1[a][1]&[b])
• Hazardous waste that is “household do-it-yourselfer used oil,” as defined in California Code of Regulations, title 22, Section 66279.1, and is accepted from the public at no charge as provided in the Public Resources Code section 48660 (b)(1) by a used oil collection center certified by CalRecycle (California Department of Resources Recycling and Recovery). The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. (HSC sections 25174.8.1[a][4]&[b])
• Hazardous waste that is recycled and used onsite and is not transferred offsite. (HSC sections 25174.8.1[a][5]&[b])
• Hazardous waste that is generated onsite and meets both of the following conditions:
  • (A) Is treated onsite in a treatment unit authorized by DTSC, or the CUPA, to treat hazardous waste pursuant to the applicable hazardous waste facilities permit requirements.
  • (B) Becomes nonhazardous as a result of that treatment.
  The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest with other nonexempt hazardous wastes. (HSC section 25174.8.1[a][6]&[b])
• Universal waste managed in accordance with the universal waste management requirements in Chapter 23 (Commencing with Section 66273.1) of Division 4.5 of Title 22 of the California Code of Regulations. The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest with other nonexempt hazardous wastes. (HSC section 25174.8.1[a][7]&[b])
• Hazardous waste generated in a natural disaster. (HSC section 25205.5.1)

For exemptions and exclusions that apply to hazardous waste generated prior to January 1, 2023, please see Industry Topics on our Hazardous Substances (Waste) Fee Guide. For additional industry specific information, please see Generation and Handling Fee Topics on our Hazardous Substances (Waste) Fee Guide.

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Filing Requirements

Under Revenue and Taxation Code section 43152.7, every site that generates hazardous waste is required to electronically file a Hazardous Waste Generation and Handling Fee return with a remittance payable to the California Department of Tax and Fee Administration.

You are required to pay your generation and handling fee for each reporting period in two equal payments based on the waste generated in the calendar year prior to the current reporting period, as shown below.

• Prepayment — Due the last day of November each fiscal year. The prepayment must be equal to 50 percent of the total amount of fee due.
• Final Payment with Return — Due last day of February of the same fiscal year. The final payment is the remaining 50 percent of the fee due.

For example:

Notes

1. If the due date falls on a Saturday, Sunday, or state holiday, returns and/or prepayments postmarked or received by the next business day will be considered timely

For additional information on filing due dates for Special Taxes and Fees, please refer to Important Dates for Other Taxes and Fees.

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Penalty and Interest

For any payments and returns that become due on and after November 30, 2024, we will assess escalating penalties if you do not file your return timely and pay the generation and handling fee timely, including your prepayment. Interest also applies to late fee payments.

The escalating penalties are calculated based on the following schedule and capped at 100 percent of the fee due.

For payments and returns due on and after November 30, 2024, we will also apply a 300 percent penalty if we determine that you willfully or knowingly provided incorrect information, or withheld information, on your return that resulted in deficient payment of the generation and handling fee.

The escalating penalties are in addition to any other penalties imposed under the Hazardous Substances Tax Law, including the 300 percent penalty for willfully or knowingly providing incorrect information or withholding information on your return.

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Report waste generated in the calendar year prior to this return reporting period.

Do any sites include non-manifested hazardous waste?

If the sites listed include non-manifested hazardous waste for the calendar year prior to this return reporting period, select Yes.

If the sites do not include non-manifested hazardous waste for the calendar year prior to this return reporting period, select No.

Do you have additional hazardous waste generation and handling sites not listed?

If you have additional hazardous waste generation sites (unregistered sites) that are not listed, select Yes.

If you do not have additional sites, select No.

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Generation and Handling Fee Schedule (Schedule G)

Report waste generated in the calendar year prior to this return reporting period.

A list of sites registered to your account is displayed.

Gross Tonnage of Waste Generated. Enter the total gross tonnage of waste generated at each site for the calendar year prior to this return reporting period. For example, for the return due February 28, 2025, gross tonnage must be based on waste generated in calendar year 2023. Gross tonnage includes exempt waste, non-manifested wood waste, and universal waste.

Last Generation Date. If you are no longer generating hazardous waste, enter the date you last generated hazardous waste at the site listed. You may need to file a final return to report waste generated through the closeout date.

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Report waste generated in the calendar year prior to this return reporting period.

To register new Hazardous Waste Generation and Handling Fee site(s) to your account, select the Add a Site hyperlink and enter the requested information. Report the fees due for waste generated in the calendar year prior to this return reporting period.

Site EPA Number. Enter the Environmental Protection Agency (EPA) number associated to the site being added. The EPA number must be 12 characters long and start with a valid prefix ending with numbers. Valid prefixes: CAR, CA, CAD, CAT, CAP, CAL, CAC, CAH, CAI, CAE, CAF, CAS, CLU, CAX, CA99.

Street. Enter the site's street number and street name.

Street 2. If you need additional space, enter the remaining street information in this field .

Unit Type. If applicable, select the correct unit type under the drop-down menu.

Unit. If applicable, enter the unit number.

City. Enter the city in which the site is located.

State. Select the state in which the site is located.

Zip. Enter the site's five (5) digit ZIP code.

Validate Address. Select the Validate Address button to verify the inputted address. Once the system verifies the address, select the Save button.

Gross Tonnage of Waste Generated. Enter the total gross tonnage of waste generated at each site for the calendar year prior to this return reporting period. For example, for the return due February 28, 2025, gross tonnage must be based on waste generated in calendar year 2023. Gross tonnage includes exempt waste, non-manifested wood waste, and universal waste.

Do you still generate hazardous waste at this location? The system is defaulted to Yes, meaning you are generating hazardous waste at this location.

If you are no longer generating hazardous waste at this location, select No and enter the date you last generated hazardous waste in the Last Generation Date field.

Once all the required information is entered, select the Add button. To add another site, select the Add a Site hyperlink. Once all additional sites are entered, select Next to continue.

Do you have any exemptions to report?

If you have any exemptions to report, select Yes.

If you do not have any exemptions to report, select No.

Exemptions Schedule

Report your hazardous waste exemptions in the applicable fields of the Generation and Handling Fee — Exemptions Schedule table.

Government Cleanup Exemption. Enter the total tonnage of hazardous waste that resulted when a governmental agency took a removal, remedial, or corrective action to address a release of hazardous substance caused by a person other than the governmental agency that took the action of both of the following conditions were met:

• The governmental agency took immediate action necessary to remove or remedy an imminent and substantial threat of a release of hazardous substance.
• The governmental agency files an annual return with us.

The fee exemption applies even if the waste is transferred, consolidated, or bulked and included on a manifest with other nonexempt hazardous wastes. (HSC section 25174.8.1[a][1]&[b])

Note:A “responsible party” as defined in HSC section 78145, or a person subject to an order as described in HSC section 25187, shall pay the fee for the hazardous waste generated from the governmental agency's removal, remedial, or corrective action. (HSC section 25174.8.1[a][1][B])

Natural Disaster Exemption. Enter the total tonnage of hazardous waste generated as a result of a natural disaster, and identified in a state of emergency proclaimed by the Governor and that meets all the conditions stated in HSC section 25205.5.1.

Household Waste Exemptions. Enter the total tonnage of hazardous waste generated or disposed of by a public agency operating a household hazardous waste collection facility in California, including, but not limited to, hazardous waste received from conditionally exempt small quantity commercial generators. The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. (HSC sections 25174.8.1[a][2]&[b])

Used Oil Exemption. Enter the total tonnage of hazardous waste that is “household do-it-yourselfer used oil” as defined in section 66279.1 of Title 22 of the California Code of Regulations, and is accepted from the public at no charge as provided in the Public Resources Code section 48660 (b)(1) by a used oil collection center certified by the California Department of Resources Recycling and Recovery (CalRecycle). The fee exemption applies even if the waste was transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. (HSC sections 25174.8.1[a][4]&[b])

Other Exemption. Enter the total tonnage of hazardous waste that is exempt from the hazardous waste generation and handling fee that was not previously claimed as part of another exemption.

Other Exemption Description. If tonnage was entered in the Other Exemption field, enter a description of the hazardous waste that is exempt from the fee.

Total Exemptions. The total tonnage of claimed exemptions. The system will automatically calculate this field.

Report waste generated in the calendar year prior to this return reporting period.

Do any sites include non-manifested hazardous waste?

If registered and/or additional site(s) under the schedule include non-manifested hazardous waste for the calendar year prior to this return reporting period, make sure the Yes button is selected.

If the sites do not include non-manifested hazardous waste, make sure the No button is selected.

Please review the information you reported on Schedule G – Generation and Handling Fee Schedule. If you need to make changes, select the Previous button to return to previous screens. If the reported information is accurate, select the Next button to proceed.

Do you have any prepayment credits for the period other than what is displayed?

If you have any prepayment credits for the period other than what is displayed under Prepayment amount, select Yes to edit the field.

Prepayment amount. Enter the prepayment amount if different than what is displayed (if applicable).

If you do not have prepayment credits for the period other than what is displayed, select No.

• Hazardous Substances (Waste) Fee Guide
• Online Return Filing Tutorial

The California Department of Tax and Fee Administration (CDTFA) collects the Hazardous Waste Facility Fee on behalf of the California Department of Toxic Substance Control (DTSC), according to the requirements of the California Hazardous Substances Tax Law.

The Hazardous Waste Facility Fee is imposed on the owner or operator of a facility that is permitted by the DTSC to treat, store, or dispose of hazardous waste in California. According to Health and Safety Code section 25205.2, the fee is based upon the allowable capacity and type of facility as specified in the permit, Interim Status Document (ISD), or Federal Part A Application. If your facility qualifies for more than one category (full permit, standardized permit, or postclosure permit) during the fee period, the amount due is the fee for the category with the highest rate.

If your permit, ISD, or Federal Part A Application does not state the facility capacity and/or type, please report at the highest level at which the facility operated during any one month of the current fee period. You will also need to submit a certification or permit modification to the DTSC to establish its capacity and/or type. If a facility's allowable capacity changes or is initially established as the result of certification or permit modification, the fee that is due for the fee period in which the change occurs is the higher fee. If a facility’s type changes as the result of a permit or ISD modification, any change in the facility fee will be effective in the fee period following the one in which the modification becomes effective.

Note: Previously, facilities that paid the facility fee were not subject to the generator fee. However, beginning January 1, 2022, facilities that generate five (5) or more tons of hazardous waste per site during a calendar year or portion of a calendar year, must also register, file a return, and pay the Hazardous Waste Generation and Handling Fee.

A permitted facility may deduct from the amount of hazardous waste subject to the generation and handling fee the amount of waste that is stored, bulked, or transferred from that facility to another authorized facility for management according to Health and Safety Code section 25205.5(a)(4).

Federal Liability for the Fee

Federal departments, instrumentalities, and agencies are subject to state regulation concerning disposal or management of hazardous waste including payment of the Hazardous Waste Facility Fees (42 U.S.C. section 6961). However, the federal government is not liable for interest imposed by the California Revenue and Taxation Code.

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Facilities that Cease to Operate

Facilities that stop treating and storing hazardous waste owe the highest fee to which the facility has ever been subject for the reporting period immediately following the period during which the facility ceased actively treating or storing waste. Disposal facilities must pay two times the fee for the reporting period immediately following the period during which the facility ceased disposal activity. You will be deemed to have ceased activity when you have actually ceased the activity and notified Department of Toxic Substance Control (DTSC) of your intent to close.

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Filing Requirements

Effective July 1, 2022, Senate Bill 158 (Stats. 2021, ch.73) changed the reporting basis for the facility fee from a calendar year basis to a fiscal year basis (July-June). Every facility operator who owes the facility fee is required to electronically file a Hazardous Waste Facility Fee return and pay the fee to the California Department of Tax and Fee Administration.

You are required to pay your facility fee for each reporting period in two equal payments as shown below:

• Prepayment – Due on November 30th of the current year.
• Final Payment with Return – Due on February 28th of the same fiscal year.

For example: Fiscal year 2022-2023 fee requires a 50 percent prepayment due on November 30, 2022. A final payment with your 2022-23 fiscal year return is due on February 28, 2023.

For additional information on filing due dates for Special Taxes and Fees, please refer to Important Dates for Other Taxes and Fees.

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Penalty and Interest

The penalty for filing a late return and/or late payment including prepayment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.

The Hazardous Waste Facility Fee is imposed according to Health and Safety Code section 25205.2, based upon the allowable capacity and type of facility as specified in the permit, Interim Status Document (ISD) or Federal Part A Application.

If your facility qualified for more than one category (full permit, standardized permit, or postclosure permit) during this reporting period, the amount due is the fee for the category with the highest rate.

Your facility type will display based on the facility type you are registered for. If this information is incorrect, please contact our Customer Service Center at 1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Amount of applicable fee rate. This amount is automatically populated based on your facility permit category.

Do you have any prepayment credits for the period other than what is displayed?

If you have any prepayment credits for the period other than what is displayed under Prepayment amount, select Yes in order to edit the field.

Prepayment amount. Enter the prepayment amount if different than what is displayed (if applicable).

If you do not have prepayment credits for the period other than what is displayed, select No.

Total prepayment credit. The system will automatically calculate this field.

• Hazardous Substances (Waste) Fee Guide
• Online Return Filing Tutorial

The California Department of Tax and Fee Administration (CDTFA) administers the Environmental Fee imposed by section 25205.6 of the California Health and Safety Code (HSC).

The environmental fee is imposed on businesses/organizations, unless otherwise exempted (refer to Exemptions from Fee section below), in industry groups that use, generate, store, or conduct activities related to hazardous materials in California. Activities related to hazardous materials may include the use of products such as ink, plastics, paint, etc., which were manufactured using hazardous materials. The fee applies to corporations, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and sole proprietorships that have the qualified number of employees who are each employed more than 500 hours in California during the calendar year. The qualifying number of employees for the years prior to 2022 is 50 or more. Effective January 1, 2022, the qualifying number of employees is 100 or more. The fee increases based on the number of employees. (HSC section 25205.6)

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Exemptions from the Fee

Businesses/organizations with less than the number of qualifying employees who have worked in California are not subject to the Hazardous Waste Environmental Fee; however, a return is still required to be filed (refer to Filing Requirements section below). For periods prior to 2022, the qualifying number of employees is 50 or more employees that have worked more than 500 hours during the calendar year. Starting January 1, 2022, the qualifying number of employees is 100 or more employees that have worked more than 500 hours during the period.

The following organizations are also exempt:

• Private households (Standard Industrial Classification (SIC) code major group 88).
• Nonprofit residential care facilities (SIC code 8361 and starting January 1, 2022, North American Industry Classification System (NAICS) codes 623220, 623312, and 623990).
• Nonprofit credit unions.
• Insurance companies that pay a tax on gross premiums in lieu of all other California taxes and licenses.
• Banks that pay a tax on net income in lieu of all other California taxes and licenses.
• U.S. Government agencies and instrumentalities.

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Filing Requirements

Except for the above mentioned exempt organizations (refer to Exemptions from Fee section above), all qualifying organizations with 100 or more employees that were each employed for more than 500 hours in California must file a return and pay the fee. The fee is due even if activities ceased during the calendar year, as long as the organization employed at least 100 employees in California for more than 500 hours each.

The hazardous waste environmental fee return and payment are due annually on or before the last day of the second month following the end of the calendar year for which the fee is due. A return must be filed even if the organization has no fee liability for the reporting period. (Revenue and Taxation Code (R&TC) section 43152.9)

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Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period (R&TC section 43155). Interest also applies to late payments for each month or fraction of a month that the payment is late (R&TC section 43156).

Did your organization have employees in the State of California during the reporting period?

Note: “Organization” includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, and all corporate entity types.

If your organization had employees in the State of California during the reporting period, select Yes.

If you did not have employees in the State of California during the reporting period, select No.

Qualifying Employees

To determine the amount of fee due, select a category based on the number of persons who were employed by the organization in California for more than 500 hours during the calendar year covered by the return.

Select the correct number of employee category from the dropdown. Click the dropdown menu (downward arrow) and select the appropriate employee category range. The system will automatically populate the fee amount due in the next field, based on the employee category selected.

Total amount due. The system will automatically calculate this field.

• Hazardous Substances (Waste) Fee Guide
• Online Return Filing Tutorial
• Publication 90, Environmental Fee

The California Department of Tax and Fee Administration (CDTFA) administers the Lithium Extraction Tax Law. Effective January 1, 2023, a lithium extraction excise tax is imposed on any person (producer) extracting lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in California.

The tax rate is based on the cumulative total metric tons of lithium carbonate equivalent extracted by a producer from the date the first metric ton of lithium carbonate equivalent was extracted. There are three different tax rates per metric ton based on the cumulative total amount of lithium carbonate equivalent extracted.

Filing Requirements

Every producer extracting lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in California, is required to electronically file a Lithium Excise Tax Return for the reporting period, on or before the last day of the month following the reporting period. You must file a return each reporting period, even if there are no reportable activity or no amount is due. Payment for the amount due must be submitted by the due date of the return.

You must keep a copy of the return on the premises for verification by CDTFA auditors. You must retain your records for at least four years from the time the tax is due unless we give written authorization to destroy them sooner. For additional information regarding record retention, please refer to Regulations 3501 and 4901.

Penalty and Interest

The penalty for filing a late return or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code section 55042)

Did you extract lithium and/or lithium compound(s) during the reporting period?

If you extracted lithium and/or lithium compound(s) during the reporting period, select Yes, and click Next.

If you did not extract lithium and/or lithium compound(s) during the reporting period, select No, and click Next.

All registered lithium extraction sites are listed on this screen.

Do you have additional lithium extraction sites not listed above?

If you have an additional lithium extraction site(s) not listed, select Yes, and click the Add a Record hyperlink to enter the site information (refer to the Unregistered Site Information section below for more information).

If you do not have additional extraction sites, select No, and click Next.

Unregistered Site Information

Click the Add a Record hyperlink to add additional lithium extraction sites.

Country. Auto populated to USA.

Street. Enter the location's street number and street name.

Street 2. If you need additional space, enter the rest of the street information in this field.

Unit Type. Select the unit type. (if applicable)

Unit. Enter the unit number. (if applicable)

City. Enter the location's city.

State. Select the location's state. Defaulted to California.

ZIP Code. Enter the location's five digit ZIP code.

County. Select the location's county.

Validate Address. Click the Validate Address button to verify the inputted address.

Once you have input all the required information, click the Add button. To add another site, click the Add a Record hyperlink. Once all additional extraction sites have been entered click Next to continue.

Enter the metric tons of lithium and/or lithium compounds extracted in each applicable category by county, rounding to the nearest thousandth decimal point.

The tax rate is based on the cumulative total metric tons of lithium carbonate equivalent extracted by a producer from the date the first metric ton of lithium carbonate equivalent was extracted. There are three different tax rates per metric ton based on the cumulative total amount of lithium carbonate equivalent extracted.

For example: If the cumulative extracted total metric tons previously reported is 19,000.123 and you extracted an additional 30,500.456 metric tons this reporting period, below is how you would report the 30,500.456 metric tons.

Calculation breakdown:

1. 20,000 (reporting limit for the 1^st category) − 19,000.123 (previously reported tonnage) = 999.877 (remaining tonnage to be reported in the 1^st category for the current reporting period) × 400 (tax rate)
2. 30,000 − 20,000 (reporting limit for the 2^nd category) = 10,000.000 (remaining tonnage to be reported in the 2^nd category for the current reporting period) × 600 (tax rate)
3. 30,500.456 (total tonnage extracted for this reporting period) − 999.877 (tonnage to fulfill the 1^st category) − 10,000.000 (tonnage to fulfill the 2^nd category) = 19,500.579 (remaining tonnage to be reported in the 3^rd category for the current reporting period) × 800 (tax rate)

Did you collect excess lithium excise tax reimbursement?

If you collected excess lithium excise tax reimbursement for this reporting period, select Yes and enter the amount of excess tax collected for each site, if applicable.

If you did not over-collect for this reporting period, select No.

• Lithium Extraction Excise Tax Guide
• Lithium Extraction Tax Law

The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the Oil Spill Prevention and Administration fee, payable under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Government Code section 8670.40).

Filing Requirements

The return and payment are due on or before the 25th day of the month following the reporting period. A return must be filed for each reporting period regardless of whether any fee is due.

Imposition of Fee

The Oil Spill Prevention and Administration (OSPA) Fee Law imposes the OSPA fee on owners of crude oil, petroleum products, and beginning January 1, 2022, renewable fuels. Marine terminal operators, refinery operators, and beginning January 1, 2022, renewable fuel receiving facility operators, and renewable fuel production facility operators are responsible for collecting the OSPA fee from the owner.

The owner cannot pay the fee directly to CDTFA unless they are also the operator where the crude oil, petroleum products, or renewable fuels were received or shipped.

Marine terminal operators shall pay a fee for: (1) each barrel of crude oil and renewable fuel received from within or outside the state; and (2) each barrel of petroleum products received from outside the state by any mode of delivery that passed over, across, under, or through waters of the state.

Refinery operators shall pay a fee for each barrel of crude oil, petroleum products, and renewable fuel received by any mode of delivery that passed over, across, under, or through waters of the state.

Renewable fuel receiving facility operators shall pay a fee for each barrel of renewable fuel received from outside the state by any mode of delivery that passed over, across, under, or through waters of the state.

Renewable fuel production facility operators shall pay a fee for each barrel of renewable fuel shipped from a renewable fuel production facility by any mode of transport that passes over, across, under, or through the waters of the state.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Oil Spill Response, Prevention, and Administration Fees Law section 46154).

These definitions are provided for purposes of the collection and administration of the oil spill prevention and administration fee under Government Code (GC) section 8670.40.

Crude oil means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity (Revenue and Taxation Code (R&TC) section 46010).

Marine terminal means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges (R&TC 46017). For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of section 25270.2 of the Health and Safety Code.

Petroleum products means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil, and that is used as, usable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than five percent (5%) of petroleum products (R&TC section 46021).

*As of July 22, 2021, the definition of petroleum products was changed to remove reference to alcohol fuels that contain petroleum products and includes renewable fuel containing more than five percent petroleum products.

Oil means:
(1) Any kind of petroleum, liquid hydrocarbons, or petroleum products or any fraction or residues therefrom, including, but not limited to, crude oil, bunker fuel, gasoline, diesel fuel, aviation fuel, oil sludge, oil refuse, oil mixed with waste, and liquid distillates from unprocessed natural gas.

(2) Renewable fuel.

Refinery means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities (R&TC section 46023).

Renewable fuel means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to five percent (5%) petroleum products. (R&TC section 46024(a)).

Renewable fuel production facility means a facility that produces renewable fuel for blending or shipment (R&TC section 46024(b)).

Renewable fuel receiving facility means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility (R&TC section 46024(c)).

Ship, shipment, or shipped means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed (R&TC 46025).

State waters or waters of this state means any surface water, including saline waters, marine waters, and freshwaters within the boundaries of the state but does not include groundwater (R&TC section 46027).

Reporting Barrels for Registered Sites

A list of sites registered to your account is displayed. Specify the oil type and the total barrels received or shipped during this filing period.

Do you have additional sites not listed above?

If you have additional locations (unregistered sites) that are not listed, select Yes.

If you do not have additional site locations, select No.

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Reporting Barrels for Unregistered Sites

Click the Add a Record hyperlink to add a new site to your account and report the total barrels of crude oil, petroleum products, and/or renewable fuel received.

Input the following required information:

Street. Enter the street number and street name for the location being reported.

City. Enter the name of the city for the location being reported.

State. Enter the name of the state for the location being reported.

Click Here to Verify Address. Click the button to verify the inputted address. Once the address is verified, click the Save button.

Facility Type. Select the facility type being reported.

• Marine Terminal
• Refinery
• Renewable Fuel Production Facility
• Renewable Fuel Receiving Facility

Oil Type. Select the oil type(s) being reported.

• Crude Oil
• Crude Oil and Petroleum Products
• Crude Oil and Renewable Fuel
• Crude Oil, Petroleum Products, and Renewable Fuel
• Petroleum Products
• Renewable Fuel
• Renewable Fuel and Petroleum Products

Enter the total barrels of crude oil, petroleum products, and/or renewable fuel.

Once all the required information is inputted, click the Add button.

Click Next for a summary of all reported sites on the Summary by Location schedule.

Crude Oil Reported

Crude oil received at a marine terminal from within or outside the state. Total reported barrels of crude oil received at a marine terminal from within or outside the state (the system automatically calculates this field).

Crude oil received at a refinery from within or outside the state. Total reported barrels of crude oil received at a refinery from within or outside the state (the system automatically calculates this field.

Total barrels received. The system automatically calculates this field.

Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.

Total barrels subject to the fee. The system automatically calculates this field.

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Petroleum Products Reported

Petroleum products received at a marine terminal from outside the state. Total reported barrels of petroleum products received at a marine terminal from outside the state (the system automatically calculates this field).

Petroleum products received at a refinery from within or outside the state. Total reported barrels of petroleum products received at a refinery from within or outside the state (the system automatically calculates this field).

Total barrels received. The system automatically calculates this field.

Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.

Total barrels subject to the fee. The system automatically calculates this field.

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Renewable Fuel Reported

Renewable fuel received at a marine terminal from within or outside the state. Total reported barrels of renewable fuel received at a marine terminal from within or outside the state (the system automatically calculates this field).

Renewable fuel received at a refinery from within or outside the state. Total reported barrels of renewable fuel received at a refinery from within or outside the state (the system automatically calculates this field).

Renewable fuel received from outside the state at a renewable fuel receiving facility. Total reported barrels of renewable fuel received at a renewable fuel receiving facility from outside the state (the system automatically calculates this field).

Renewable fuel shipped from a renewable fuel production facility. Total reported barrels of renewable fuel shipped from a renewable fuel production facility (the system automatically calculates this field).

Total barrels received. The system automatically calculates this field.

Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.

Total barrels subject to the fee. The system automatically calculates this field.

Did you collect more fee than what is due (excess fee)?

If you have collected more fee than what is due (excess fee) for this reporting period, select Yes and enter the amount of excess fee collected.

If you did not over collect for this reporting period, select No.

• Oil Spill Prevention and Administration Fee & Oil Spill Response Fee Guide
• Renewable Fuel Registration and Reporting Requirements for the Oil Spill Prevention and Administration Fee

The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the Oil Spill Response (OSR) fee, payable under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act. The OSR is currently not being collected, however California law requires the filing of annual information returns.

Filing Requirements

Marine Terminal Operators. You are required to file and report: (1) the number of barrels of petroleum products received at a marine terminal within California by a vessel arriving from a point of origin outside of California; and (2) the number of barrels of crude oil that are transported from within California by vessel to a destination outside California.

Pipeline Operators. You are required to file and report: (1) the number of barrels of petroleum products transported into California by pipelines operating across, under, or through the waters of this state; and (2) the number of barrels of crude oil transported out of California by pipeline.

Refinery Operators. You are required to file and report the number of barrels of crude received at a refinery within California.

Note: The annual information return covers a one-year calendar period and must be filed on or before the due date (25th of the month following the end of the calendar year). The return must be filed even if you have no barrels to report during this reporting period. No fee is due with this return.

Penalty For Late Filing

Section 46154.1 of the Oil Spill Response, Prevention, and Administration Fees Law imposes a five hundred dollar ($500) penalty for the late filing of this informational return. This penalty is billed when the OSR fee is required to be collected. We are authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online through our online services system.

Marine terminal means any marine facility used for transferring oil, petroleum products, or renewable fuel to or from tankers or barges. For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of section 25270.2 of the Health and Safety Code. (Revenue and Taxation Code (R&TC) section 46017).

State waters or waters of the state means any surface waters, including saline waters, marine waters, and fresh waters within the boundaries of the state but does not include groundwater (R&TC section 46027).

Pipeline means any pipeline used at any time to transport crude oil or petroleum products (R&TC section 46022).

Barge means any vessel that carries oil, petroleum products, or renewable fuel in commercial quantities as cargo but is not equipped with a means of self-propulsion (R&TC section 46007).

Tanker means any self-propelled waterborne vessel constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo (R&TC section 46028).

Vessel means a tanker or barge as defined above (R&TC section 46029).

Petroleum products means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, is useable as, or may be refined as a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than five percent petroleum products (R&TC section 46021).

*As of July 22, 2021, the definition of petroleum products was changed to remove reference to alcohol fuels that contain petroleum products and includes renewable fuel containing more than five percent petroleum products.

Crude oil means petroleum in an unrefined or natural state including condensate and natural gasoline, and including substances that enhance, cut, thin, or otherwise reduce viscosity (R&TC section 46010).

Complete the below fields to report the barrels for crude oil. Report all values to the nearest whole barrel.

Crude oil received at a refinery within this state. Enter the total number of barrels of crude oil received at a refinery located in this state.

Crude oil transported from a marine terminal by means of a vessel to a destination outside this state. Enter the total number of barrels of crude oil transported from a marine terminal by means of a vessel to a destination outside this state.

Crude oil transported by a pipeline operator to a destination outside this state. Enter the total number of barrels of crude oil transported by a pipeline operator to a destination outside this state.

Complete the below fields to report the barrels for petroleum products. Report all values to the nearest whole barrel.

Petroleum products received at a marine terminal by vessel from a point of origin outside this state. Enter the total number of barrels of petroleum products received at a marine terminal by vessel from a point of origin outside this state.

Petroleum products transported into the state by means of a pipeline across, under, or through state waters. Enter the total number of barrels of petroleum products transported into this state by means of a pipeline across, under, or through state waters.

Click Next to review a summary of the total barrels reported for Crude Oil and Petroleum Products.

• Oil Spill Prevention and Administration Fee & Oil Spill Response Fee Guide

The Timber Yield Tax is a property tax paid by timber owners when they harvest trees, or timber. The California Department of Tax and Fee Administration (CDTFA) administers and collects the Timber Yield Tax, which, after state administrative costs, is allocated to the counties where the timber was harvested. The CDTFA also determines the harvest values of timber and timberland production zone values.

Prior to 1976, timber and timberlands were subject to an annual ad valorem property tax administered by each individual county assessor. The Timber Yield Tax Law, passed in 1976, replaced the ad valorem tax on standing timber with a yield tax on the value of harvested timber. While the timber yield tax is a state tax deferred until the time of harvest, the taxation of timberland is still part of the local annual property tax that is administered by each county assessor.

Filing Requirements

For most accounts, timber yield tax returns must be filed for each calendar quarter. However, if Christmas trees are the only forest product you harvest and you harvest them in the fourth quarter of each year, you will file a return only for the fourth quarter of each year. The filing date is the last day of the month following the end of the quarter.

You must file your timber yield tax return as long as you remain registered with CDTFA, even if you do not harvest any timber during a reporting period or if all of your harvests for the reporting period qualify for the low-value exemption.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

• Late-file penalty – One hundred dollars ($100) if the tax return is not filed by the due date.
• Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
• Late-file and late-pay penalty – Ten percent (10%) or one hundred dollars ($100), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to late payments. The interest rate applies for each month or fraction of a month that the payment is late.

Would you like to close your account?

If this is your final return and you would like to close out your timber tax account, select Yes.

If this is not your final return and you plan to continue harvesting, select No.

Did you harvest this period?

If you harvested any timber during this reporting period, select Yes.

If you did not harvest any timber during this reporting period, select No.

Did you harvest Christmas Trees this period?

If you harvested any Christmas trees during this reporting period, select Yes.

If you did not harvest any Christmas trees during this reporting period, select No.

Harvest Information

Pre-Populated Harvest Plan/Contract No.

The online services system will pre-populate all valid plan/contract numbers associated with the Timber Yield Tax account.

Next, click the Add Plan Info hyperlink next to the corresponding Harvest Plan/Contract Number for which harvesting occurred and complete the following required fields:

Timber Value Area. For most counties, the system will automatically determine this field. For counties with split Timber Value Areas, select the Timber Value Area from the drop-down menu.

Total Acres Cut. Enter the total acres cut for this timber harvest plan/contract. If you are not able to determine the total acres cut, enter the number “1” in this field.

Species. Click the Species hyperlink to add the Harvest Detail information to the Harvest Report (refer to the Harvest Detail section below for more information).

To add a new Harvest/Plan Contract No.

Click the Add a Record hyperlink and complete the following required fields:

Harvest Plan/Contract No. Enter the Department of Forestry and Fire Protection (CAL FIRE) harvest plan number or enter the contract number for a harvest on federal land.

Harvest/Sale Name. Enter the harvest plan name or sale name of the harvest operation.

County of Harvest. Select the name of the county of harvest from the drop-down menu.

County Code. The system will automatically determine this field.

Timber Value Area. For most counties, the system will automatically determine this field. For counties with split Timber Value Areas, select the Timber Value Area from the drop-down menu.

Total Acres Cut. Enter the total acres cut for this timber harvest plan/contract. If you are not able to determine the total acres cut, enter the number “1” in this field.

Species. Click the Species hyperlink to add the Harvest Detail information to the Harvest Report (refer to the Harvest Detail section below for more information).

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Harvest Detail

Click the Add a Record hyperlink to complete the following required Logging Information:

Species Code. Select the species code for the species or products to be reported from the drop-down menu.

Logging Code. Select the logging code from the drop-down menu.

Average Volume Per Log (AV/L) Calculator

Note: Not all species require an AV/L. If the species does not require an AV/L, enter the Volume Harvested.

Net Linear Footage. Enter the net linear footage harvested for the selected species.

Net MBF (thousand board feet). Enter the net volume, rounded to the nearest 1,000 board feet (MBF) as measured by the Scribner short-log. (For example: If you harvested twenty thousand board feet (20,000), enter as 20 (MBF)).

Average Volume Per Log (BF). The system will automatically determine this field.

Size Code. The system will automatically determine this field.

Volume Harvested (MBF). For species that do not require an AV/L, enter the net volume, rounded to the nearest 1,000 board feet (MBF) as measured by Scribner short-log. (For example: If you harvested twenty thousand board feet (20,000), enter as 20 (MBF)).

For additional information regarding the AV/L, please refer to the Average Volume Per Log Calculator on our website.

Click Add

Note: If additional species/products need to be reported on the same harvest plan/contract number, click the Add a Record hyperlink, and complete the Logging Information and AV/L or Volume Harvested information above.

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Click OK after all species/products have been added. This will bring you back to the Timber Tax Harvest Report. Click OK to return to the summary of Harvest Information.

Click Next after all harvest activity has been reported.