Transcription of Publication 25, Auto Repair Garages and Service Stations
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Publication 25, Auto Repair Garages and Service Stations
Auto Repair Garages andService StationsPUBLICATION 25 | DECEMBER 2017 California Department of Tax and Fee AdministrationPREFACEThis 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 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, and the Underground Storage Tank Maintenance Fee Law. These taxes and fees may also apply to your business you cannot find the information you are looking for in this Publication , please visit our website or call the Customer Service Center at 1-800-400-7115 (TTY:711). Customer Service representatives are available to answer your questions weekdays between 8:00 and 5:00 (Pacific time), except state Publication supplements Publication 73, Your California Seller s Permit, which includes general information about obtaining a permit; using a resale certificate; collecting and reporting sales and use taxes; buying, selling, or discontinuing a business; and keeping records.
numbers of asbestos-lined brake shoes that must be disposed of at approved facilities, or you generate certain other types of hazardous waste, you may be required to obtain a permit and pay hazardous waste generator fees. For more information, contact our Customer Service Center at 1-800-400-7115 (CRS:711) and select the option for
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