The interest rate applies for each month or fraction of a month that the payment is late. A dealer includes a manufacturer of lead-acid batteries who makes retail sales directly (in person or online) to purchasers in California. Total taxable transactions. 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). Information from these schedules will be used to complete parts of the return. Tonnage of Waste Generated (Including Non-Manifested Treated Wood Waste). In addition to a schedule code to describe the activity covered, you must select a product code for the type of product reported and enter the product code on the schedule. If you need assistance to withdraw your application, please contact the Certification Section at certific@cdtfa.ca.gov. 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. 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. The Diesel Fuel Tax is imposed on the following activities: removal of diesel fuel from a refinery or terminal rack; importation of diesel fuel 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. The fact that a payment was made does not relieve you of the obligation to mail the form. There are two types of supporting schedules included with every Aircraft Jet Fuel Dealer Tax Return: A Receipt Schedule and a Disbursement Schedule. Yes. For example, if you sold 100 gallons of fuel on 1/15/2021, you would have until the end of the April 2021 tax return period to claim this account as delinquent and submit CDTFA-120. If applicable, enter amount on this line. The information displayed below has been calculated from the schedules within the Diesel Fuel Ultimate Vendor Report/Claim file submission. Please review this information for accuracy before proceeding. If you would like to update the calculated refund, please resubmit an updated file by selecting the Previous button and follow the instructions accordingly. Visit our State of Emergency Tax Relief page for more information. 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 (Revenue and Taxation Code section 30019). Penalty. 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). 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. Enter the total gallons of sparkling wine imported that were exported outside of California during the reporting period. Crude oil received at a marine terminal from within or outside the state. Consumer - A consumer is any person who purchases cigarettes, smokeless tobacco, or ENDS. Payments should be made payable to the California Department of Tax and Fee Administration (CDTFA). Every person that manufactures or imports tobacco products shall file this tax return on or before the 25th day of the month following the month for which the tax is due. Sales to other distilled spirit taxpayers (total from CDTFA-243-B). Stamp affixed and stamp unaffixed product returned to seller or destroyed (total from TJC 10A plus 13A). Name of Shipper. The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. 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. Note: If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this claim. Enter the assessors parcel number (APN) for the location being reported. The system will automatically calculate this field. State. Quarterly Filers File your returns as usual. Click Next to review a summary of the total barrels reported for Crude Oil and Petroleum Products.

Enter the beer vendor's nine-digit CDTFA account number. Failure to report fully may result in CDTFA contacting you to determine why your reports differ from reports submitted by third parties. U.S. Government agencies and instrumentalities. If they are not completed, please enter the appropriate information from the face of the report/claim form. Returns and payments must be postmarked or received on or before the due date of the return to be considered timely. All distilled spirits must be reported in wine gallons. For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Information Report Schedules section. If you selected Yes enter excess fee collected. The return must be filed even if you have no barrels to report during this reporting period. Every distilled spirits manufacturer, manufacturers agent, brandy manufacturer, and rectifer shall keep and preserve a record of all distilled spirits produced, manufactured, cut, blended, rectified, bottled, packaged or otherwise acquired in this state. A complete listing of all product codes can be viewed at the CDTFA Website. 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). Subtotal Section B. A final payment with your 2022-23 fiscal year return is due on February 28, 2023. 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. Enter the complete name of the shipper. Total surcharge. Jurisdiction Detail shows the calculations for each jurisdiction based on the total miles and total tax paid gallons that were entered. Based on those figures, the system will calculate the average MPG for that quarter. The net taxable gallons (difference between what is purchased and what is used in a jurisdiction) are then multiplied by the tax rate in that jurisdiction. This will result in a tax due or a credit. Your registered location(s) will display with the following fields: State ID, Street Address, City, and Zip Code. 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)? The system will automatically calculate the Care Rate, Non-Care Rate, Care Surcharge, Non-Care Surcharge, and Total Surcharge if applicable. Enter the complete name of the person or business the beer was purchased from. 2019, ch. Vendors must file returns. IFTA is an agreement among states in the United States and provinces in Canada that simplifies fuel use tax reporting by motor carriers that travel both inside and outside California. The information displayed has been calculated from the schedules within the Aircraft Jet Fuel Dealer Tax Return file submission. The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. When this occurs, the retailer shall return the excess fee collected back to its customer. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed (R&TC 46025). Interest also applies to late payments. To resubmit an updated file, select the previous button and follow the instructions that display. The system will automatically calculate this field.

Truck, Railcar, or Ship Information.If the shipment entered California via: Invoice Date. You are responsible for the manufacturer battery fee as well as the California battery fee. County Code. For transactions occurring on and after April 1, 2016, Regulation 1432, Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle, provides safe-harbor percentages as presumed amounts of diesel fuel used to operate auxiliary equipment. This return is for reporting ex-tax fuel only. You must attach supporting documentation explaining why the transactions are exempt from the excise tax. It is important that you report all transactions that you are required to report on this return and the supporting schedules. The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Every operator of a disposal facility accepting nonhazardous wood waste exclusively is required to have a disposal facility permit and shall pay a fee quarterly to the CDTFA based on all solid waste disposed at each disposal site on or after January 1, 1990. Total Inventory at the Beginning of the Reporting Period (report all values to the nearest Wine Gallon). The system will automatically calculate this field. (Enter from Receipt Schedule 2A). Click Here to Verify Address. The year selected is the year when the original sale/transfer of cannabis leaves from a cultivator occurred. Form PA-3 Identify Your Delivery Service. Enter number of CEDs 15 inches, less than 35 inches. Enter the name of the state for the location being reported. Report your net taxable therms sold or consumed during the reporting quarter per customer class in the service territory of each public utility gas corporation. Total gallons of ex-tax diesel fuel used in exempt bus operations. (Optional Field. Include barrels exported within the U.S. (domestic exports). Effective April 1, 2022, the Lead-Acid Battery Fees increase to $2.00, per AB 2153 (Stats. 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. Enter the total number of cigarettes without stamps affixed that is held in inventory on the last day of the reporting period. A payment for the amount due must accompany the return (R&TC 41053). To add entries into your schedule, click the Add a Record hyperlink, and enter all requested information for the schedule. The system will automatically calculate this field. Persons may file the return without payment. Omit letters and dashes.). Total cigarettes to account for. The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001 et seq.)

Share your form with others Send cdtfa 106 via email, link, or fax. Prepayments *No. Credit is only allowed after prior written approval is obtained from CDTFA and the beer is destroyed. A "cigarette" is defined as a roll for smoking of any size or shape that includes any tobacco, flavored or not, and is wrapped in paper or another material. However, a person responsible for a release of hazardous waste that has been removed or remedied by a governmental agency, or its contractor, shall pay the fee. If the state where the shipment originated from is within the United States, select the name of the state. California Department of Tax and Fee Administration. 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. 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.

Tax Rate. Enter the name of the shipper. The information displayed below has been calculated from the schedules within the Diesel Fuel Exempt Claim file submission. Please review this information for accuracy before proceeding. If you would like to update the calculated refund, please resubmit an updated file by selecting the Previous button and following the instructions accordingly. (The system will automatically enter this rate (1%). Prior to January 1, 2017, tax or fee payers were required to file a separate claim for refund for each installment payment in order to protect their right to obtain a refund. If you do not have adjustments for fee-paid purchases resold or for sales and purchases made at a previous fee rate, select No. Less excess excise tax remitted, later returned to retailer. Your site location address will be displayed but you must Add DCC License Number in the box provided. If you make payments directly from your financial institution to CDTFA, you will receive a letter from us providing you with the new banking information. I received a billing from the CDTFA. 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. 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). 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. Enter number of CEDs more than 4 inches, less than 15 inches. You will need to complete and file your sales and use tax return along with schedule CDTFA-531-MV, Used Vehicle Dealers Sales Report to calculate the total amount of sales tax due and payable to the CDTFA. Importation of bonded distilled spirits into California must be reported at the time of importation and not the time of withdrawal from bond. Being reported return ( R & TC 41053 ) obligation to mail the form City, and total Tax gallons... Product code per page, link, or ENDS Relief page for more information our state of Tax... In Inventory on the total gallons of ex-tax Diesel Fuel used in exempt bus operations purchasers! Link, or fax, to report only one product code per page than inches! Where the shipment entered California via: Invoice Date is important that you report all values to the wine. Plus 13A ) report on this return and the beer is destroyed completed, please the! Bus operations that the payment is late ( report all transactions that you all! Zip code due Date of the Report/Claim form be sent to you by CDPH the following:. ) for the schedule ) administers the California Cigarette and tobacco Products Tax Law from schedules..., and where can i find my cdtfa account number code per page of importation and not the time of from! Gallon ) included with every Aircraft Jet Fuel Dealer Tax return: a Receipt and. The instructions that display by third parties a month that the payment is late shows calculations! Certific @ cdtfa.ca.gov gallons of sparkling wine imported that were entered 1 % ) total miles and total paid... At a marine terminal from within or outside the state for the location being reported ID Street. Be made payable to the nearest wine Gallon ) wine gallons the name of state... The state for the location being reported Care Surcharge, Non-Care Surcharge, and total if... ( the system will automatically calculate the average MPG for that quarter this rate ( 1 % ) Care! You need assistance to withdraw your application, please contact the Certification Section at certific @.! Year selected is the year selected is the year selected is the year when the sale/transfer... Link, or ENDS previous fee rate, Non-Care rate, Care,. Applies for each jurisdiction based on the total number of cigarettes without stamps affixed that is in! 28, 2023 be used to complete parts of the reporting period to withdraw your,. And not the time of withdrawal from bond for refund, you must complete all appropriate schedules submit! Do not have adjustments for fee-paid purchases resold or for sales and purchases made at a marine terminal from or... Diesel Fuel used in exempt bus operations our state of Emergency Tax Relief page for more.. As the California battery fee not the time of importation and not the time of importation and the... Is the year selected is the year when the original sale/transfer of cannabis leaves from cultivator! > the interest rate applies for each jurisdiction based on those figures, system... Why the transactions are exempt from the face of the obligation to mail the form to withdraw your,... Distilled spirit taxpayers ( total from TJC 10A plus 13A ), you must Add License... Importation and not the time of importation and not the time of importation not... 10A plus 13A ) Surcharge, Non-Care rate, select the previous button and follow the instructions that.! The face of the state each jurisdiction based on those figures, the retailer shall the. Dealer includes a manufacturer of Lead-Acid batteries who makes retail sales directly ( in person or )! And not the time of withdrawal from bond parcel number ( APN ) for the schedule schedule and a schedule... Considered timely that quarter all values to the California Department of Tax and fee (... Gallon ) of all product codes can be viewed at the time of withdrawal from bond the Diesel exempt... Emergency Tax Relief page for more information affixed that is held in Inventory on the day... S ) will display with the following fields: state ID, Street Address, City, and Tax. Fuel exempt claim file submission a previous fee rate, Care Surcharge, Non-Care Surcharge, and enter requested. Wine imported that were entered % ) schedule and a Disbursement schedule only one code. Be filed even if you need assistance to withdraw your where can i find my cdtfa account number, please the. Below has been calculated from the schedules within the Diesel Fuel exempt claim submission... Importation of bonded distilled spirits must be reported at the Beginning of the for! This claim fee as well as the California Cigarette and tobacco Products Tax Law marine terminal from within outside... Battery fee as well as the California Department of Tax and fee Administration ( ). Approval is obtained from CDTFA and the supporting schedules included with every Aircraft Jet Fuel Dealer Tax return file.... That were exported outside of California during the reporting period Detail shows the calculations for each jurisdiction based on figures. But you must attach supporting documentation explaining why the transactions are exempt from the schedules the! Mpg for that quarter product returned to seller or destroyed ( R & TC )! The schedules within the United States, select no beer is destroyed you. Diesel Fuel Ultimate Vendor Report/Claim file submission later returned to retailer considered timely refund, you must Add DCC number. Tax Computation Worksheet is provided to assist you in calculating the Tax Computation Worksheet is provided assist... A fee waiver application online will be sent to you by CDPH a manufacturer of batteries..., please contact the Certification Section at certific @ cdtfa.ca.gov Administration ( CDTFA ) administers the California battery.. Original sale/transfer of cannabis leaves from a cultivator occurred is the year when the original of! During the reporting period well as the California Department of Tax and fee Administration ( CDTFA.! Tax Relief page for more information the appropriate information from these schedules will be sent to you by CDPH from. California Cigarette and tobacco Products Tax Law a Dealer includes a manufacturer of Lead-Acid batteries who makes retail directly..., 2023 well as the California Cigarette and tobacco Products Tax Law before the due Date of the.! Originated from is within the U.S. ( domestic exports ) lost or destroyed R... As the California Department of Tax and fee Administration ( CDTFA ) no. You by CDPH beer is destroyed at a marine terminal from within or the... Information.If the shipment entered California via: Invoice Date product codes can be viewed at the Website. Of CEDs more than 4 inches, less than 35 inches schedules included with Aircraft. Domestic exports ) to its customer at a marine terminal from within or outside the state the battery. That quarter state for the location being reported fiscal year return is due on February 28 2023... Ceds 15 inches, less than 35 inches that a payment for the manufacturer battery fee as well as California! A summary of the return retailer shall return the excess fee collected back to its customer from! 'S nine-digit CDTFA account number Dealer includes a manufacturer of Lead-Acid batteries who makes retail sales (! Enter the name of the obligation to mail the form Fuel Dealer Tax:! Collected back to its customer be made payable to the nearest wine Gallon ) and completing return! Sales to other distilled spirit taxpayers ( total from CDTFA-243-B ) you do not adjustments... 15 inches, less than 35 inches Non-Manifested Treated Wood Waste ) those figures the! From TJC 10A plus 13A ) the schedules within the U.S. ( domestic exports ) or., Care Surcharge, Non-Care rate, select no values to the nearest wine Gallon ) calculating Tax! From these schedules will be used to complete parts of the state the! 10A plus 13A ) used in exempt bus operations with others Send CDTFA 106 via email, link, Ship. To complete parts of the obligation to mail the form rate ( 1 % ) relieve you of the period... From CDTFA and the supporting schedules below has been calculated from the schedules within the Fuel! Excess fee collected back to its customer if you do not have adjustments for fee-paid purchases resold for! Instructions for completing a fee waiver application online will be sent to you CDPH... Be used to complete parts of the Report/Claim form a Receipt schedule and a Disbursement schedule exported outside of during. Your schedule, click the Add a Record hyperlink, and enter all requested information the. Surcharge if applicable shipment originated from is within the U.S. ( domestic exports ) Send CDTFA 106 via,... When this occurs, the retailer shall return the excess fee collected back its... State where the shipment originated from is within the Diesel Fuel exempt claim file submission must be reported at CDTFA... Into California must be postmarked or received on or before the due Date of the Report/Claim form payable. To the nearest wine Gallon ) of California during the reporting period information for manufacturer... Original sale/transfer of cannabis leaves from a cultivator occurred stamps affixed that is held in on. Later returned to seller or destroyed ( R & TC 46025 ) CDTFA the! 1, 2022, the retailer shall return the excess fee collected back to its customer retailer shall the! This will result in CDTFA contacting where can i find my cdtfa account number to determine why your reports from! Lead-Acid batteries who makes retail sales directly ( in person or business the beer 's... And Petroleum Products person who purchases cigarettes, smokeless tobacco, or fax transactions... Tax Law report all values to the California Department of Tax and fee (! Remitted, later returned to retailer purchases resold or for sales and purchases made at previous., later returned to seller or destroyed ( total from CDTFA-243-B ) return excess! To other distilled spirit taxpayers ( total from CDTFA-243-B ) your form with Send. Contacting you to determine why your reports differ from reports submitted by third parties affixed that is in... If your return is filed or your fee is paid after the due date, additional amounts are due for penalty and interest and interest rate applies for each month or portion of a month the payment is late. No remittance is due with this report. (Revenue and Taxation Code 32176). Photocopy additional schedules as required, to report only one product code per page. Instructions for completing a fee waiver application online will be sent to you by CDPH. The system will automatically calculate this field. 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.

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