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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Cannabis Cultivation Tax

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Cigarette and Tobacco Products Tax Law and Licensing Act

  • Assembly Bill 1901 Dec. 16, pg. 2
  • Assembly Bill 2770 Dec. 16, pg. 2
  • Assembly Billx2-11 Dec. 16, pg. 2
  • 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 fee increase, cigarette and tobacco products, Dec. 16, pg. 3
  • 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
  • Proposition 56, December 16, pg.3
  • Regulation 4076, Wholesale Cost of Tobacco Products, New Cigarette and Tobacco Products Tax, Dec. 16, pg.5
  • 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
  • Senate Billx 2-5, Dec. 16, pg. 2
  • SICPA Product Security, LLC, Five-year contract awarded to, for cigarette tax stamps and equipment Dec. 10, pg. 4
  • Tax guide, New, for cigarettes and tobacoo products, Dec. 16, pg. 5
  • Tax rate increase, Cigarettes and tobacco products, and new products subject to tax, Dec. 16, pg. 4
  • Tax rate on other tobacco products, Fiscal year 2012 – 2013, Dec. 12, pg. 1
  • "Tobacco product," Expanded definition of a, requires licensing for retail sellers, Dec. 16, pg. 4
  • 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
  • Wholesale cost of tobacco products, Audit verification of, Dec. 16, pg. 5

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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
  • Dyed diesel fuel and notification requirements for sellers, Sales of, Dec. 16, pg. 7
  • Dyed diesel fuel in exempt bus operations or as a government entity in California, Can I legally use?, Dec. 16, pg. 7
  • Dyed diesel fuel penalties, Dec. 16, pg. 7
  • 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
  • Safe-harbor percentages and filing a diesel user claim for refund, Dec. 16, pg. 6
  • Terminal operators' reporting of product reclassifications Dec. 13, pg. 4

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Electronic Waste Recycling (eWaste Fee)

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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 substances and occupational lead poisoning prevention fee Dec. 16, pg. 9
  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 15, pg. 7
  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 14, pg. 8
  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 12, pg. 6
  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 11, pg. 10
  • Rates, Calendar year 2011, Hazardous substances fee Dec. 10, pg. 10

Activity Fee

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Disposal Fee

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Environmental Fee Tax

Facility Fee

Generator Fee

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Occupational Lead Poisoning Prevention Fee

  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 16, pg. 9
  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 15, pg. 7
  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 14, pg. 8
  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 12, pg. 6
  • Rates, New hazardous substances and occupational lead poisoning prevention fee Dec. 11, pg. 10
  • Rates, Calendar year 2011 Dec. 10, pg. 11

International Fuel Tax Agreement (IFTA)

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Lead-Acid Battery Fees

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Motor Vehicle Fuel Tax

Oil Spill Response, Prevention, and Administration Fees

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Prepaid Mobile Telephony Services (MTS) Surcharge

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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

Use Fuel Tax

General Articles

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z


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F

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

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K
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  • Pay by paper check, Same day check processing is here! Dec. 12, pg. 8
  • Pending Regulations Dec. 15, pg. 11
  • Privacy notice Dec. 16, pg. 12
  • Proposition 56, The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Dec. 16, pg. 3
  • Proposition 64, Control, Regulate, and Tax Adult Use of Marijuana Act Dec. 16, pg. 3
  • Publications September 2015 to September 2016, New and revised special taxes and fees, Dec. 16, pg. 13
  • Publications August 2014 to August 2016, New and revised Special Taxes and Fees Dec. 15, pg. 12

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U
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W

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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

X
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Z

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