Read Now State of California Tax Guide for Auto Repair Garages and Service Stations RTF
This publication is intended as a general guide to the Sales and Use Tax Law and regulations as they apply to the operations of vehicle repair garages and service stations. Portions of this publication are also useful for taxpayers who operate mini-marts selling fuel. In addition to addressing sales and use tax issues, this publication includes information on the Diesel Fuel Tax Law, the Use Fuel Tax Law, the Motor Vehicle Fuel Tax Law, the California Tire Fee Law, the Oil Recycling Fee Law, the Underground Storage Tank Maintenance Fee Law,
