Amendments to Regulation 1621, Sales to Common Carriers

The California Department of Tax and Fee Administration amended Regulation 1621 to make it consistent with the amendments made to Revenue and Taxation Code section 6385 by Assembly Bill No. 543 (Stats. 2023, ch. 442). The amendments extend the sales and use tax exemption for the sale of fuel and petroleum products through December 31, 2028, instead of December 31, 2023. Additionally, the amendments replace any references to the “Board” with references to the “Department” throughout the regulation.