California CDTFA Adopts Amended Sales Tax Regulation Regarding Sales to Common Carriers

The California Department of Tax and Fee Administration (CDTFA) July 25 adopted amendments to a regulation regarding sales to common carriers for sales and use tax purposes. The amendments include: 1) changes to the ending date for the exemption of fuel and petroleum products sales from sales tax; and 2) revisions to references of the Board of Equalization (BOE) to reflect the Department. The regulation takes effect Oct. 1. [Cal. Dep’t of Tax & Fee Admin., Reg. Section 1621, 07/25/25 Cal. Reg. Notice Reg.]