California CDTFA Issues Information on Claiming Partial Sales and Use Tax Exemption on Diesel Fuel

The California Department of Tax and Fee Administration (CDTFA) April 1 issued information on claiming the partial sales and use tax exemption on diesel fuel for registered fuel retailers who haven’t properly claimed the exemption. The CDTFA informs the retailers that: 1) there is a 3.9375 percent partial sales and use tax exemption on the sale, storage, use, or other consumption of diesel fuel, effective Oct. 1, 2022, through Sept. 30, 2023; 2) taxpayers must amend their returns for the fourth quarter of 2022 and first quarter of 2023 if they haven’t claimed the exemption; and 3) the total tax ...