California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
DIESEL FUEL PREPAYMENT EXEMPTION
					 CERTIFICATE
SECTION
					 6480.3
Please Note:
This is an exemption only from
					 the prepayment of sales tax required by Revenue and Taxation Code (RTC) section
					 6480.1. This exemption applies
					 only to the prepayment of the sales tax on sales of diesel fuel that you
					 purchase for resale to persons qualifying for the partial exemption from sales
					 and use tax on the sale or use of diesel fuel pursuant to RTC section
					 6357.1 and Regulation 1533.2,
Diesel Fuel Used in Farming Activities or Food Processing.
You
					 are not relieved of your obligation to report and pay sales tax on the
					 non-exempt portion of your partially exempt diesel fuel sales or on other
					 retail sales.
DIESEL FUEL SELLER'S NAME
___________________________
DIESEL FUEL SELLER'S ADDRESS (Street, City, State, Zip
					 Code)
___________________________
___________________________
I, the undersigned diesel fuel retailer, hereby certify
					 that, of the diesel fuel purchased for resale from the above diesel fuel
					 seller, I reasonably expect that __________ % will be sold to consumers engaged
					 in farming activities or food processing who qualify for the diesel fuel
					 partial exemption pursuant to RTC section
					 6357.1 and Regulation 1533.2,
Diesel Fuel Used in Farming Activities or Food Processing.
I
					 further certify that:
1. During the calendar year immediately preceding my
					 purchases of diesel fuel, I sold diesel fuel to consumers that qualified for
					 the RTC section
					 6357.1 and Regulation 1533.2
					 partial sales and use tax exemption and that these sales were in excess of 25%
					 of my total taxable sales; and,
2. More than 50% of my diesel fuel sales occur through
					 deliveries into storage tanks of 500 gallons or more, or through a cardlock,
					 keylock, or other unattended mechanism, or both.
By signing below, I acknowledge I am liable for the taxes
					 imposed under the Bradley-Burns Uniform Local Sales and Use Tax Law or imposed
					 by the Transactions and Use Tax Law, and for the taxes imposed under RTC
					 section 6051.2 or
					 6201.2, or under section
					 35 of article XIII of the
					 California Constitution. I also acknowledge I am liable for all sales taxes on
					 any portion of the gross receipts derived from the sale of diesel fuel not sold
					 in a manner that qualifies for the partial exemption under RTC section
					 6357.1 and Regulation 1533.2,
Diesel Fuel Used in Farming Activities or Food Processing.
I
					 further acknowledge that I am required to report and pay these taxes with the
					 return for the reporting period in which I sell the diesel fuel.
I understand that any person who gives this diesel fuel
					 prepayment exemption certificate for the purpose of evading the prepayment of
					 sales tax on sales of diesel fuel that he or she knows at the time of purchase
					 do not qualify for the diesel fuel prepayment exemption is guilty of a
					 misdemeanor punishable as provided in RTC section
					 7153. I also understand that such
					 person shall be liable to the state for a penalty of one thousand dollars
					 ($1,000) for each diesel fuel prepayment exemption certificate issued for
					 personal gain or to evade the prepayment or payment of taxes.
Important:
This diesel fuel prepayment
					 exemption certificate constitutes a blanket diesel fuel prepayment exemption
					 certificate for future purchases and is only valid during the calendar year in
					 which it is provided to the diesel fuel seller unless the diesel fuel
					 prepayment exemption certificate is otherwise specified as a specific diesel
					 fuel prepayment exemption certificate. The diesel fuel seller shall require a
					 retailer to provide a new blanket diesel fuel prepayment exemption certificate
					 for any future purchases of diesel fuel in each subsequent calendar year. If
					 this is a specific diesel fuel prepayment exemption certificate, provide the
					 purchase order or sales invoice number in the following space:
RETAILER'S NAME OR COMPANY NAME
DATE
SIGNATURE (signature of the retailer, retailer's
							 employee, or authorized representative of the retailer)
TELEPHONE
							 NUMBER
TITLE
PERMIT NUMBER
ADDRESS (STREET, CITY, STATE, ZIP
							 CODE)
CUSTOMER ACCOUNT NUMBER