California CDTFA Issues Special Notice on Fuel Retailers Online Reporting Requirements

The California Department of Tax and Fee Administration (CDTFA) Nov. 1 issued a special notice on online reporting requirements for Sales and Use Tax (SUT) account holders with fuel attributes and a Motor Vehicle Fuel (MVF) pre-collection account. The CDTFA stated that: 1) MVF account holders must report taxable sales or distributions of fuel and the prepaid sales taxes paid to suppliers; and 2) wholesalers having both SUT and MVF Pre-Collection accounts must report all the information previously reported on the MVF Pre-Collection return on the SUT return. The CDTFA also provided details on the required schedules and instructions on ...