Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 445.0060

445.0060 Withholding Sales Tax from Gasoline Tax Refunds. The sales tax rate applicable where sales tax is withheld by the controller from a motor vehicle fuel license tax refund is the rate in effect at the time the application for refund is processed by the State Controller. This is because the sale of fuel is exempt from sales tax pursuant to section 6357 of the Sales and Use Tax Law at the time of the sale. No sales tax is imposed unless and until the license tax becomes subject to refund.

However, when fuel is sold to a foreign consulate officer or employee who is exempt from the motor vehicle fuel license tax by treaty, the sales tax applies at the time of the sale and the applicable tax rate is, therefore, the rate in effect at that time. 9/6/67.