California – Tax Guide for Gas Station Operators

SALT Report 2781 – The California State Board of Equalization released a new tax guide for gas station operators who may be unaware of the registration, reporting, and record-keeping obligations that are required under California’s state and local sales and use tax laws. The guide is divided into three easy to navigate sections and contains information specific to gas station owners and operators.

Getting Started – This section provides resources related to registration, filing returns, account maintenance and other important information.  In addition, the guide provides a list of some of the tax and fee programs that often apply to gas station operators, such as: the underground storage tank maintenance fee program, the cigarette and tobacco products retailer license, use fuel tax program, and the diesel fuel tax program.

Industry Topics – This section covers sales and use taxes in general, seller’s permits, the taxability of various fuels, the prepayment requirement, sales tax exemptions, non-fuel sales, sales of cigarette and tobacco products, car washes, lottery sales, prepared foods, and proper inventory controls.

Resources – This section provides links to BOE sponsored seminars, forms and publications, statutory and regulatory information, and other agency websites.

The BOE’s tax guide is general in nature; therefore, if you need immediate assistance, the BOE offers live, online access to their customer service representatives.

For Further Information

California State Board of Equalization – Tax Guide for Gas Station Operators