Ultimate Vendor Frequently Asked Questions (FAQs) - Filing Claims for Refund

  1. I file Ultimate Vendor claims weekly. May I use the weekly claim for refund form to file my claim for refund for the last week of the month?
  2. If I am both an Ultimate Vendor and a Supplier, do I need two accounts?
  3. How often can I file a claim for refund?
  4. What is required to support an exemption?
  5. Does the exemption certificate have to be completed in full?
  6. Why are farmers required to provide their Federal Tax Identification Number (FEIN) on the Certificate of Farming Use?
  7. How should I handle an exemption certificate that I received for periods previously filed?
  8. What are acceptable ways for farmers to calculate the percentage of fuel they expect to use in the coming year for purposes of completing the Certificate of Farming Use?

  1. I file Ultimate Vendor claims weekly. May I use the weekly claim for refund form to file my claim for refund for the last week of the month?

    No. You must use form BOE-770-DV. Do not duplicate sales listed on previously filed claims for refund (forms BOE-770-DV or BOE-770-DVW) by reporting them again on form BOE-770-DV.

  2. If I am both an Ultimate Vendor and a Supplier, do I need two accounts?

    No. You will need only the Supplier account. You can take a credit for refunds due to you as an Ultimate Vendor on your supplier return, form BOE-501-DD.

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  3. How often can I file a claim for refund?

    Generally, you can file your claims for refund on a monthly basis. Claims that exceed $200 per week can be filed as often as weekly, with the approval of the Special Taxes and Fees.

  4. What is required to support an exemption?

    You must obtain a valid exemption certificate to support the exempt sale. The following exemption certificates may be accepted from Ultimate Purchasers:

    • BOE-231-DB, Certificate of Exempt Bus Operation. Exempt Bus Operators must provide their supplier with a new Certificate of Exempt Bus Operation annually or whenever the information on the certificate changes.
    • BOE-608, Certificate of Farming Use. The farmer must provide a new Certificate of Farming Use annually or when pertinent information on the certificate requires change.

    In some instances, an Ultimate Purchaser will purchase diesel fuel for both exempt and non-exempt uses. The exemption certificate must show what percentage of the purchase is for diesel fuel used for an exempt purpose. The exempt gallons claimed on your Diesel Fuel Ultimate Vendor Report/Claim for Refund form BOE-770-DV or form BOE-770-DVW must report the appropriate percentage.

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  5. Does the exemption certificate have to be completed in full?

    Yes. You must provide all information requested on the exemption certificate. If some of the information cannot be obtained, please contact the Special Taxes and Fees.

  6. Why are farmers required to provide their Federal Tax Identification Number (FEIN) on the Certificate of Farming Use?

    Section 60503 of the Diesel Fuel Law gives the Board the authority to prescribe what information shall be contained in the exemption certificate. The Board has therefore made the FEIN a required field on this form. The FEIN is used by us to enter the farmer into our database as a person claiming exempt use of diesel fuel. If you sell fuel to a farmer without tax in good faith based on a fraudulent certificate we will make the refund to you. The farmer issuing the fraudulent certificate becomes liable for the tax, interest, and possibly penalties. If a farmer does not have an FEIN, the form can be accepted without one and should be sent to us. We will provide you with a BOE account number to use in the FEIN field when filing claims.

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  7. How should I handle an exemption certificate that I received for periods previously filed?

    You must file a separate claim for refund and the amount may not be claimed on a current return. The claim for refund can be filed using form BOE-101, Claim for Refund or Credit. The claim should be accompanied by supporting documentation, including the original invoices, the exemption certificate, and evidence to show you credited or refunded the tax to your exempt purchaser.

  8. What are acceptable ways for farmers to calculate the percentage of fuel they expect to use in the coming year for purposes of completing the Certificate of Farming Use?

    Unless changes to the farmer's usage are expected in the coming year, a calculation based on the previous year's actual usage is acceptable. Records supporting the calculation must be maintained by the farmer for approximately three years and be provided to the Board of Equalization if requested.

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