For the period commencing on July 1, 2010, and ending on June 30, 2011, the partial exemption applies to the taxes imposed by sections 6051, 6051.3, 6051.7, 6201, 6201.3, and 6201.7 of the Revenue and Taxation Code (cumulative statewide 6% sales and use tax rate), but does not apply to the taxes imposed or administered pursuant to sections 6051.2, 6051.5, 6201.2, or 6201.5 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use Tax Law, the Transactions and Use Tax Law, or section 35 of article XIII of the California Constitution.
For the period commencing on July 1, 2011, and ending on December 31, 2012, the partial exemption applies to the taxes imposed by sections 6051, 6051.3, 6201, and 6201.3 of the Revenue and Taxation Code (5%), but does not apply to the taxes imposed or administered pursuant to sections 6051.2, 6051.5, 6201.2, or 6201.5 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use Tax Law, the Transactions and Use Tax Law, or section 35 of article XIII of the California Constitution.
For the period commencing on January 1, 2013, and ending on December 31, 2016, the partial exemption applies to the taxes imposed by section 36 of article XIII of the California Constitution and sections 6051, 6051.3, 6201, and 6201.3 of the Revenue and Taxation Code (5.25%), but does not apply to the taxes imposed or administered pursuant to sections 6051.2, 6051.5, 6201.2, or 6201.5 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use Tax Law, the Transactions and Use Tax Law, or section 35 of article XIII of the California Constitution.
For the period commencing on January 1, 2017, the partial exemption applies to the taxes imposed by sections 6051, 6051.3, 6201, and 6201.3 of the Revenue and Taxation Code (5%), but does not apply to the taxes imposed or administered pursuant to sections 6051.2, 6051.5, 6201.2, or 6201.5 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use Tax Law, the Transactions and Use Tax Law, or section 35 of article XIII of the California Constitution.
This certificate may be issued by a purchaser whose fuel purchase is exempt from the diesel fuel taxes imposed under section 60050 and not subject to the backup tax imposed under section 60058 or the payment requirement specified in section 60108 of the Revenue and Taxation Code.
This certificate may be issued by a purchaser whose fuel purchase is subject to the payment requirement specified in section 60502.2 of the Revenue and Taxation Code.
This certificate entitles the seller to exclude the sale amount from the measure of sales subject to the additional state sales and use tax imposed on sales and purchases of diesel fuel under sections 6051.8 and 6201.8 of the Revenue and Taxation Code.
I HEREBY CERTIFY: That the purchase of diesel from
___________________________
___________________________
,
[]
The purchase is not subject to the additional state sales and use tax because it is exempt from the diesel fuel taxes imposed under Revenue and Taxation Code section 60050 and not subject to the backup tax imposed by section 60058 or the payment requirement specified in section 60108.
___________________________
OR
[]
The purchase is not subject to the additional state sales and use tax because it is subject to the payment requirement specified in Revenue and Taxation Code section 60502.2.
In the event the diesel fuel is not used in a manner which entitles me to an exemption from the additional state sales and use tax, it is understood that I am required by the Sales and Use Tax Law to report and pay the additional sales tax imposed by Revenue and Taxation Code section 6051.8 on the sales price of the diesel fuel to me, with applicable interest, as if I were a retailer making a retail sale of the diesel fuel at the time the fuel is so used. This certificate is valid until revoked in writing by the purchaser.
___________________________
Purchaser:
(Company Name)
___________________________
Address:
___________________________
Phone Number:
Signature: __________________________________________________(Signature of Authorized Agent) Date: __________________________________________________
___________________________
Title:
(Owner, Partner, Purchasing Agent, etc.)
___________________________
License/permit # (if any):
(Exempt bus operator, train operator, fuel registration)
"The price per gallon of all motor vehicle fuel includes reimbursement for applicable sales taxes computed to the nearest mill." Following are examples of prices computed on a tax-included basis:
(A) | ..........................Sales price per gallon of gasoline net of all taxes | $2.435 |
..........................Federal excise tax* | .184 | |
..........................State excise tax* | .353 | |
..........................Total | $2.972 | |
..........................*Sales tax reimbursement computed at 2 1/4%* of $2.972 | .067 | |
..........................Total tax-included price per gallon | $3.039 | |
(B) | ..........................Sales price per gallon of diesel fuel net of all taxes* | $2.355 |
..........................Federal excise tax* | .244 | |
..........................Total | $2.599 | |
..........................*Sales tax reimbursement computed at 9%* of $2.599 | .234 | |
..........................State excise tax* | .13 | |
..........................Total tax-included price per gallon | $2.963 |
__________
* The rates used are for purposes of this example only. The rates in effect at the time of the sale and at the place where the business is located must be used in computing the tax-included selling price of fuel.
The lessor is the consumer of fuel furnished to a lessee of a vehicle or an aircraft under a lease which is not a "sale" or "purchase" (see Regulations 1660 and 1661) and under which the rental charge includes fuel for the operation of the vehicle or aircraft. If a lessor of mobile transportation equipment elects under Regulation 1661 to report and pay use tax measured by the "fair rental value" of the mobile transportation equipment leased, the "fair rental value" does not include the sale price to the lessor of fuel which is furnished under the lease to the lessee.
The refund of the federal excise tax on gasoline, diesel, or jet fuel (either by direct refund or as a credit against income tax) is an adjustment to the sales price of the gasoline, diesel, or jet fuel. Accordingly, the retailer who paid the sales tax or the purchaser who paid use tax measured by the sales price of the gasoline, diesel, or jet fuel which included that federal excise tax may file with the Department a claim for refund of tax measured by the amount of the federal excise tax so refunded or credited. The claim must be supported by proof of the exempt use of the gasoline, diesel, or jet fuel and of the refund or credit of the federal excise tax to the purchaser.
This certificate may be issued by a purchaser for purchases of motor vehicle fuel (other than aircraft jet fuel) for use in propelling aircraft.
I HEREBY CERTIFY: That I am the owner or operator of the aircraft identified below; that the motor vehicle fuel which I shall purchase from ______________________________________________________________________, will be used in propelling aircraft: and that the distribution of this fuel is subject to the tax imposed by the Motor Vehicle Fuel License Tax Law (Revenue and Taxation Code section 7301 et seq.) and not subject to refund.
In the event that any of this motor vehicle fuel is used for purposes other than propelling aircraft, it is understood that I am required by the Sales and Use Tax Law to report and pay tax measured by the purchase price of such fuel. This certificate is valid until revoked in writing by the purchaser.
___________________________
Purchaser:
(Company Name)
___________________________
Address:
___________________________
Phone Number:
Signature: __________________________________________________(Signature of Authorized Agent) Date: __________________________________________________
___________________________
Title:
(Owner, Partner, Purchasing Agent, etc.)
___________________________
Seller's Permit No. (if any): Identification Numbers of Aircraft Owned or Operated
___________________________ | ___________________________ | |||
___________________________ | ___________________________ | |||
___________________________ | ___________________________ | |||
___________________________ | ___________________________ | |||
___________________________ | ___________________________ |
This certificate may be issued by a purchaser whose entire fuel purchase is entitled to a direct refund or credit for the federal excise taxes for income tax purposes. This certificate entitles the seller to exclude the amount of federal excise taxes imposed on fuel purchases from the measure of sales and use tax.
___________________________
I HEREBY CERTIFY: That I am entitled to either a direct refund or credit against my income tax for the federal excise tax paid pursuant to
Internal Revenue Code Section 4081
or
4091
for the gasoline/diesel/jet fuel I shall purchase from
___________________________
.
In the event the fuel is not used in a manner which entitles me to a direct refund or credit against my income tax or if I do not receive such refund or credit, it is understood I am required by the Sales and Use Tax Law to report and pay tax measured by the amount of federal excise tax paid to the extent the seller has not remitted sales or use tax measured by that amount. This certificate is valid until revoked in writing by the purchaser.
___________________________
Purchaser:
(Company Name)
___________________________
Address:
___________________________
Phone Number:
Signature: __________________________________________________(Signature of Authorized Agent) Date: __________________________________________________
___________________________
Title:
(Owner, Partner, Purchasing Agent, etc.)
___________________________
Seller's Permit No. (if any):
This certificate may be issued for purchases of gasoline, diesel, or jet fuel by a purchaser who meets all the required conditions. This certificate entitles the seller to exclude the amount of federal excise taxes imposed on such fuel purchases from the measure of sales and use tax.
I HEREBY CERTIFY that I satisfy all of the following conditions:
With respect to any fuel that is not used in a manner which entitles me to a direct refund or credit against my income tax of the federal excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code, or if I do not receive such refund or credit, I will report and pay tax, measured by the amount of the federal excise tax that had been paid in connection with that fuel, with my return for the period on which the fuel is used. This certificate is valid until revoked in writing by the purchaser.
___________________________
Purchaser:
(Company Name)
___________________________
Address:
Signature: __________________________________________________(Signature of Authorized Agent) Date: __________________________________________________
___________________________
Phone Number:
___________________________
Title:
(Owner, Partner, Purchasing Agent, etc.)
___________________________
Seller's Permit No. (if any):
Cal. Code Regs. Tit. 18, § 1598
2. Amendment of subsections (d)(1) and (g) filed 6-25-76; effective thirtieth day thereafter (Register 76, No. 26).
3. Amendment of subsections (d) and (f)(1) filed 12-29-78; effective thirtieth day thereafter (Register 78, No. 52).
4. Amendment filed 12-22-80 as an emergency; effective upon filing (Register 80, No. 52). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 4-21-81.
5. Order of Repeal of 12-22-80 order filed 12-26-80 by OAL pursuant to Government Code section 11349.6 (Register 80, No. 52).
6. Amendment filed 7-20-81; effective thirtieth day thereafter (Register 81, No. 30).
7. Amendment of subsections (d) and (e) and repealer of subsection (i) filed 11-8-82; effective thirtieth day thereafter (Register 82, No. 45).
8. Amendment filed 10-14-83; effective thirtieth day thereafter (Register 83, No. 42).
9. Editorial correction of subsection (c)(2)(B)1. filed 4-24-84 (Register 84, No. 17).
10. Amendment filed 5-1-85; effective thirtieth day thereafter (Register 85, No. 18).
11. Amendment filed 6-7-90; operative 7-7-90 (Register 90, No. 30).
12. Editorial correction of printing error in subsections (d), (g) and (h) (Register 91, No. 45).
13. Amendment of subsections (b) and (d) filed 8-29-91 as an emergency; operative 8-29-91 (Register 92, No. 1). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 12-27-91.
14. Certificate of Compliance as to 8-29-91 order, including editorial correction of subsection (d), transmitted to OAL 12-12-91 and filed 1-3-92 (Register 92, No. 12).
15. Amendment of subsections (b)(1)-(2) and (d)-(f)(1)(B) filed 9-13-93; operative 10-13-93 (Register 93, No. 38).
16. Editorial correction of subsection (e) (Register 95, No. 48).
17. Amendment filed 2-27-96; operative 3-28-96 (Register 96, No. 9).
18. Change without regulatory effect amending subsections (c)(A) and (c)(2)(D), adding subsection (c)(2)(E), and amending subsection (h) filed 7-24-96 pursuant to section 100, title 1, California Code of Regulations (Register 96, No. 30).
19. Amendment of section and NOTE filed 11-1-2001; operative 12-1-2001 (Register 2001, No. 44).
20. Change without regulatory effect amending subsection (b)(1), adding new subsection (d), relettering subsections and amending newly designated subsections (e)(A)-(B), (h)(1), (i), (i)(2), (j) and (j)(1) and NOTE filed 8-26-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 35).
21. Amendment of subsections (b)(1) and (c)(2)(D)-(F), new subsections (e)-(e)(3)(C), subsection relettering and amendment of newly designated subsections (f)(B), (i)(1), (j), (j)(2)-(k)(1) and (k)(3) and amendment of NOTE filed 9-26-2011; operative 10-26-2011 (Register 2011, No. 39).
22. Change without regulatory effect amending subsection (d) filed 7-11-2013 pursuant to section 100, title 1, California Code of Regulations (Register 2013, No. 28).
23. Change without regulatory effect amending subsection (d) filed 3-9-2017 pursuant to section 100, title 1, California Code of Regulations (Register 2017, No. 10).
24. Change without regulatory effect amending subsections (e)(2)(C)-(D), adopting subsection (e)(2)(E) and amending subsection (h)(1) filed 1-3-2019 pursuant to section 100, title 1, California Code of Regulations (Register 2019, No. 1).
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6011, 6012, 6051.8, 6201.8, 6245.5, 6357, 6357.3, 6357.5, 6357.7 and 6423, Revenue and Taxation Code.
2. Amendment of subsections (d)(1) and (g) filed 6-25-76; effective thirtieth day thereafter (Register 76, No. 26).
3. Amendment of subsections (d) and (f)(1) filed 12-29-78; effective thirtieth day thereafter (Register 78, No. 52).
4. Amendment filed 12-22-80 as an emergency; effective upon filing (Register 80, No. 52). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 4-21-81.
5. Order of Repeal of 12-22-80 order filed 12-26-80 by OAL pursuant to Government Code section 11349.6 (Register 80, No. 52).
6. Amendment filed 7-20-81; effective thirtieth day thereafter (Register 81, No. 30).
7. Amendment of subsections (d) and (e) and repealer of subsection (i) filed 11-8-82; effective thirtieth day thereafter (Register 82, No. 45).
8. Amendment filed 10-14-83; effective thirtieth day thereafter (Register 83, No. 42).
9. Editorial correction of subsection (c)(2)(B)1. filed 4-24-84 (Register 84, No. 17).
10. Amendment filed 5-1-85; effective thirtieth day thereafter (Register 85, No. 18).
11. Amendment filed 6-7-90; operative 7-7-90 (Register 90, No. 30).
12. Editorial correction of printing error in subsections (d), (g) and (h) (Register 91, No. 45).
13. Amendment of subsections (b) and (d) filed 8-29-91 as an emergency; operative 8-29-91 (Register 92, No. 1). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 12-27-91.
14. Certificate of Compliance as to 8-29-91 order, including editorial correction of subsection (d), transmitted to OAL 12-12-91 and filed 1-3-92 (Register 92, No. 12).
15. Amendment of subsections (b)(1)-(2) and (d)-(f)(1)(B) filed 9-13-93; operative 10-13-93 (Register 93, No. 38).
16. Editorial correction of subsection (e) (Register 95, No. 48).
17. Amendment filed 2-27-96; operative 3-28-96 (Register 96, No. 9).
18. Change without regulatory effect amending subsections (c)(A) and (c)(2)(D), adding subsection (c)(2)(E), and amending subsection (h) filed 7-24-96 pursuant to section 100, title 1, California Code of Regulations (Register 96, No. 30).
19. Amendment of section and Note filed 11-1-2001; operative 12-1-2001 (Register 2001, No. 44).
20. Change without regulatory effect amending subsection (b)(1), adding new subsection (d), relettering subsections and amending newly designated subsections (e)(A)-(B), (h)(1), (i), (i)(2), (j) and (j)(1) and Note filed 8-26-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 35).
21. Amendment of subsections (b)(1) and (c)(2)(D)-(F), new subsections (e)-(e)(3)(C), subsection relettering and amendment of newly designated subsections (f)(B), (i)(1), (j), (j)(2)-(k)(1) and (k)(3) and amendment of Note filed 9-26-2011; operative 10-26-2011 (Register 2011, No. 39).
22. Change without regulatory effect amending subsection (d) filed 7-11-2013 pursuant to section 100, title 1, California Code of Regulations (Register 2013, No. 28).
23. Change without regulatory effect amending subsection (d) filed 3-9-2017 pursuant to section 100, title 1, California Code of Regulations (Register 2017, No. 10).
24. Change without regulatory effect amending subsections (e)(2)(C)-(D), adopting subsection (e)(2)(E) and amending subsection (h)(1) filed 1-3-2019 pursuant to section 100, title 1, California Code of Regulations (Register 2019, No. 1).