Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(e) TAXES AND FEES (GOVERNMENTAL)
295.1303 Vapor Recovery—Certification Fee. Gasoline stations are required to install a Vapor Recovery System by Health and Safety Code sections 41950 et. seq. The Certification Fee mandated by Health and Safety Code section 41961 (and other associated fees, if any) that are passed along to the customer must be included in the retailer's taxable gross receipts. These are costs of doing business just as are the retailer's rent and utility bills. 7/25/95.