Special Taxes and Fees Newsletter Article Index

Special Taxes and Fees publishes an annual online newsletter of general interest and program specific articles. The statements in the articles were current as of their publication date. The laws and regulations administered by Special Taxes and Fees are complex and subject to change. If there is a conflict between any of the listed articles and the law or regulations, decisions will be based on the law and regulations.
Select the program that you are interested in from the list below. The "General Articles" selection contains articles that may apply to multiple programs.

Alcoholic Beverage Tax

  • Assembly Bill 1295 Dec. 15, pg. 2
  • Alcoholic Beverage Control (ABC) license suspension – procedural changes for posting notice Dec. 12, pg. 3
  • Distilled spirits regulations, Final Rulemaking Action to repeal, Dec. 12, pg. 2
  • How sake is taxed Dec. 13, pg. 2
  • Import beer and wine into California: you may be responsible for reporting and paying the California excise tax Dec. 12, pg. 3

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Cigarette and Tobacco Products Tax Law and Licensing Act

  • Assembly Bill 1301 Dec. 12, pg. 1
  • Assembly Bill 2496 Dec. 10, pg. 2
  • Assembly Bill 2733 Dec. 10, pg. 2
  • California Tobacco Directory, The Dec. 14, pg. 4
  • Classes, Free BOE cigarette and tobacco products licensing classes for retailers, Dec. 15, pg. 3
  • Distributor’s license, you must have your Cigarette and Tobacco Products, in hand to start business Dec. 11, pg. 3
  • eFile is coming Dec. 11, pg. 4
  • Electronic cigarettes, Information regarding the decision of the U.S, Food and Drug Administration onDec. 11, pg. 5
  • Electronic Filing (eFiling) for cigarette manufacturers, importers, and distributors is now available Dec. 12, pg. 1
  • Electronic payment of taxes – one day late? Dec. 12, Supplemental Articles
  • Electronic Registration (eReg) Dec. 12, pg. 1
  • Email updates, sign up to receive, Dec. 12, pg. 2
  • Errors, on tobacco products distributor tax returns, Avoid making common, Dec. 14, pg. 4
  • Federal law requires manufacturer's license for retailers with roll-your-own cigarette machines, Dec. 13, pg. 1
  • Home-based businesses, cigarette and tobacco products retail licenses Dec. 11, pg. 3
  • Interactive classes available for retailers of cigarette and tobacco products in California Dec. 12, Supplemental Articles
  • Invoices, Cigarette and tobacco products retailers: Remember to retain your, and maintain your records Dec. 15, pg. 4
  • Invoices, Cigarette and tobacco products retailers: Remember to retain your, and maintain your records Dec. 14, pg. 5
  • Invoices, Cigarette and tobacco products retailers: Remember to retain your, and maintain your records Dec. 13, pg. 1
  • Invoices, Cigarette and tobacco products retailers: Remember to retain Dec. 12, Supplemental Articles
  • Invoices, Cigarette and tobacco products retailers, Remember to retain Dec. 11, pg 5
  • Itemized listing for cigarettes and/or tobacco products, what are the requirements for an? Dec. 15, pg. 4
  • License verification available, Cigarette and tobacco product Dec. 11, pg. 2
  • Low-cost stamp validators are available Dec. 12, Supplemental Articles
  • Low-cost stamp validators are now available Dec. 11, pg. 2
  • Maintaining your cigarette distributor account Dec. 10, pg. 4
  • Mobile seller, retailer’s license for sales of cigarettes and tobacco products? Dec. 12, pg. 2
  • New tax reports and schedules Dec. 12, pg. 1
  • Notify the BOE if you move, change ownership, or sell your business Dec. 10, pg. 3
  • Online cigarette and tobacco products license renewal – Coming soon! Dec. 13, pg. 1
  • Online filing program, Cigarette tax, Dec. 14, pg. 3
  • Online renewal, Cigarette and tobacco products license, Dec. 14, pg. 3
  • Roll-Your-Own cigarette machines do not make a retailer a manufacturer Dec. 11, pg. 4
  • Sales of imported tobacco products Dec. 13, pg. 1
  • Schedules, Cigarette and tobacco products, Dec. 14, pg. 3
  • SICPA Product Security, LLC, Five-year contract awarded to, for cigarette tax stamps and equipment Dec. 10, pg. 4
  • Tax rate on other tobacco products, Fiscal year 2012 – 2013, Dec. 12, pg. 1
  • Tobacco Directory, Remember to check the California Dec. 10, pg. 3
  • Transferred between stores, Cigarettes and tobacco products  Dec. 15, pg.4
  • Transfers between multiple locations, Retailers of cigarette and tobacco products Dec. 11, pg. 4
  • Universal Product Code (UPC) barcode and cigarette tax stamps, Distributors: be sure to scan your product, Dec. 12, pg. 2

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Diesel Fuel Tax

  • Assembly Bill 1032 allows suppliers to claim a refund of diesel fuel tax paid on the biodiesel portion of dyed blended biodiesel removed from the rack  Dec. 15, pg. 5
  • Biodiesel (B100), Blending tax-paid, to produce a biodiesel product, Dec. 13, pg. 5
  • Biodiesel reporting tips, Dec. 12, pg. 3
  • Diesel fuel used to haul agricultural products Dec. 13, pg. 5
  • Electronic filing required for motor fuels accounts Dec. 10, pg. 6
  • "Flash title transfer," Sublease of inventory position in a fuel terminal and/or a, Dec. 14, pg. 5
  • "Flash title transfer," Sublease of inventory position in a fuel terminal and/or a, Dec. 13, pg. 5
  • Fuel tax swap Dec. 10, pg. 5
  • Imported into California by rail, Petroleum products and crude oil, Dec. 14, pg. 6
  • Mandatory online filing for motor fuels accounts Dec. 13, pg. 2
  • Marine terminal reporting tips Dec. 14, pg. 6
  • Online services for International Fuel Tax Agreement (IFTA), New and improved, Dec. 14, pg. 5
  • New electronic filing Excel® workbook template available Dec. 13, pg.3
  • New schedules for MVF and diesel fuel suppliers Dec. 10, pg. 6
  • Refund claim for tax paid on diesel fuel used for nontaxable purposes, First time filing a, Dec. 14, pg. 5
  • Refunds are not allowed for tax-paid diesel fuel used for diesel fuel particulate filter regeneration  Dec. 15, pg. 5
  • Terminal operators' reporting of product reclassifications Dec. 13, pg. 4

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Electronic Waste Recycling (eWaste Fee)

Emergency Telephone Users Surcharge

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Energy Resources Surcharge

Fire Prevention Fee

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Hazardous Substances Tax/Fee

  • New telephone contact number for Department of Toxic Substances Control (DTSC) Dec. 15, pg. 7
  • Rates, New hazardous waste and occupational lead poisoning prevention fee Dec. 15, pg. 7
  • Rates, New hazardous waste and occupational lead poisoning prevention fee Dec. 14, pg. 8
  • Rates, New hazardous waste and occupational lead poisoning prevention fee Dec. 12, pg. 6
  • Rates, New hazardous waste and occupational lead poisoning prevention fee Dec. 11, pg. 10
  • Rates, Calendar year 2011, Hazardous waste fee Dec. 10, pg. 10

Activity Fee

Disposal Fee

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Environmental Fee Tax

Facility Fee

Generator Fee

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Occupational Lead Poisoning Prevention Fee

  • Rates, occupational lead poisoning prevention fee, New hazardous waste and, Dec. 12, pg. 6
  • Rates, occupational lead poisoning prevention fee, New hazardous waste and, Dec. 11, pg. 10
  • Rates, Calendar year 2011 Dec. 10, pg. 11

International Fuel Tax Agreement (IFTA)

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Motor Vehicle Fuel Tax

Oil Spill Response, Prevention, and Administration Fees

  • Assembly Bill 815 Dec. 15, pg. 2
  • Clean-up legislation, Oil spill prevention and administration fee Dec. 15, pg. 8
  • New reporting and registration requirements for oil spill prevention and administration fee Dec. 14, pg. 8
  • Pure renewable diesel fuel is not subject to the oil spill response, prevention, and administration fees Dec. 15, pg.9
  • Senate Bill 861 Dec. 14, pg. 2

Regional Railroad Accident Preparedness and Immediate Response Fee

Tax on Insurers

  • Medi-Cal managed care plans now subject to sales tax at 3.9375% Dec. 13, pg. 7

Tire Fee

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Underground Storage Tank

  • Compatibility of underground storage tanks storing gasoline with ethanol Dec. 15, pg. 9
  • Senate Bill 445 Dec. 14, pg. 2
  • Rate decrease takes effect on January 1, 2014, Underground storage tank maintenance fee, Dec. 13, pg. 8
  • Regulation clarifies who is an “owner” for purposes of the fee Dec. 15, pg. 10
  • Regulation clarifies who is an "owner" for purposes of the fee Dec. 13, pg. 8
  • Underground storage tank owners owe the fee Dec. 15, pg. 9
  • Underground storage tank owners owe the fee Dec. 13, pg. 8
  • Underground storage tank ownership verification available Dec. 11, pg. 10

Use Fuel Tax

General Articles

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F

  • “Frequently Asked Questions” (FAQs) and other website updates/changes, New  Dec. 15, pg. 11

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  • Waiver of Limitation, What should you do if our auditor asks you to sign Dec. 10, pg. 9
  • Website with enhanced features and quick access to information, New, Dec. 13, pg. 9

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