Form CDTFA-108 "Authorization to Sell Fuel Without Collecting Use Fuel Tax" - California

What Is Form CDTFA-108?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on February 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-108 by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-108 "Authorization to Sell Fuel Without Collecting Use Fuel Tax" - California

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CDTFA-108 REV. 1 (2-18)
STATE OF CALIFORNIA
AUTHORIZATION TO SELL FUEL
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
WITHOUT COLLECTING USE FUEL TAX
VENDOR NAME
VENDOR PERMIT NUMBER
BUSINESS ADDRESS (number and street)
TELEPHONE NUMBER
(
)
CITY
STATE
ZIP CODE
USER NAME (name of individual or business entity using the fuel)
USER PERMIT NUMBER
BUSINESS ADDRESS (number and street)
TELEPHONE NUMBER
(
)
CITY
STATE
ZIP CODE
This document authorizes the above-named fuel vendor to sell and deliver fuel into the fuel supply tanks of a vehicle
without collecting California use fuel tax. This authorization to sell fuel without collecting use fuel tax is valid only
when the user specifies that they qualify for one of the exemptions below, in accordance with California Use Fuel
Tax Law, and signs the certificate certifying his or her eligibility to purchase fuel without payment of tax to the
vendor.
AUTHORIZED SIGNATURE (CDTFA representative)
DATE
TITLE
CERTIFICATE OF USER
I hereby certify that:
I hold a valid California Use Fuel Tax permit shown above. All fuel I purchase from the above-named vendor, delivered by the vendor
into my vehicle fuel tanks, will be used for the following purpose (check one) and:
INTERSTATE USER: is used to propel the vehicles both inside and outside the State of California, and I have provided the
CDTFA with documentation that payment of California use fuel tax to vendors would consistently result in substantial
overpayment of the tax, based on my vehicles’ fuel consumption in this state. (sections 8607 and 8732 of the Revenue and
Taxation Code (R&TC) and Use Fuel Tax Regulation 1319)
OPERATIONS OFF THE HIGHWAY: is used to propel the vehicles off-highway in the State of California, and I have provided
the CDTFA with documentation evidencing my off-highway use of fuel. (sections 8607 and 8653 of the R&TC and Use Fuel
Tax Regulation 1320)
TRANSIT DISTRICT: is used to propel the vehicles of a local transit or pupil transportation service. In addition, I agree to
report and pay a tax of one cent on each gallon of use fuel used in the vehicles by a local transit or pupil transportation
service. I agree that all other fuel used to operate motor vehicles in operations other than in a local transit or pupil
transportation service will be reported by me and taxed at the full rate in effect at the time of use. (sections 8655 and 8732 of
the R&TC and Use Fuel Tax Regulation 1319)
USER NAME (name of individual or business entity using the fuel)
DATE
AUTHORIZED SIGNATURE AND TITLE (owner, officer, manager, partner)
EMAIL ADDRESS
Mail completed form to:
Motor Carrier Office, MIC:65, California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA
94279-0065. If you have any questions, please contact the Customer Service Center at 1-800-400-7115 (TTY:711); from the
main menu, select the option Special Taxes and Fees.
CLEAR
PRINT
CDTFA-108 REV. 1 (2-18)
STATE OF CALIFORNIA
AUTHORIZATION TO SELL FUEL
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
WITHOUT COLLECTING USE FUEL TAX
VENDOR NAME
VENDOR PERMIT NUMBER
BUSINESS ADDRESS (number and street)
TELEPHONE NUMBER
(
)
CITY
STATE
ZIP CODE
USER NAME (name of individual or business entity using the fuel)
USER PERMIT NUMBER
BUSINESS ADDRESS (number and street)
TELEPHONE NUMBER
(
)
CITY
STATE
ZIP CODE
This document authorizes the above-named fuel vendor to sell and deliver fuel into the fuel supply tanks of a vehicle
without collecting California use fuel tax. This authorization to sell fuel without collecting use fuel tax is valid only
when the user specifies that they qualify for one of the exemptions below, in accordance with California Use Fuel
Tax Law, and signs the certificate certifying his or her eligibility to purchase fuel without payment of tax to the
vendor.
AUTHORIZED SIGNATURE (CDTFA representative)
DATE
TITLE
CERTIFICATE OF USER
I hereby certify that:
I hold a valid California Use Fuel Tax permit shown above. All fuel I purchase from the above-named vendor, delivered by the vendor
into my vehicle fuel tanks, will be used for the following purpose (check one) and:
INTERSTATE USER: is used to propel the vehicles both inside and outside the State of California, and I have provided the
CDTFA with documentation that payment of California use fuel tax to vendors would consistently result in substantial
overpayment of the tax, based on my vehicles’ fuel consumption in this state. (sections 8607 and 8732 of the Revenue and
Taxation Code (R&TC) and Use Fuel Tax Regulation 1319)
OPERATIONS OFF THE HIGHWAY: is used to propel the vehicles off-highway in the State of California, and I have provided
the CDTFA with documentation evidencing my off-highway use of fuel. (sections 8607 and 8653 of the R&TC and Use Fuel
Tax Regulation 1320)
TRANSIT DISTRICT: is used to propel the vehicles of a local transit or pupil transportation service. In addition, I agree to
report and pay a tax of one cent on each gallon of use fuel used in the vehicles by a local transit or pupil transportation
service. I agree that all other fuel used to operate motor vehicles in operations other than in a local transit or pupil
transportation service will be reported by me and taxed at the full rate in effect at the time of use. (sections 8655 and 8732 of
the R&TC and Use Fuel Tax Regulation 1319)
USER NAME (name of individual or business entity using the fuel)
DATE
AUTHORIZED SIGNATURE AND TITLE (owner, officer, manager, partner)
EMAIL ADDRESS
Mail completed form to:
Motor Carrier Office, MIC:65, California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA
94279-0065. If you have any questions, please contact the Customer Service Center at 1-800-400-7115 (TTY:711); from the
main menu, select the option Special Taxes and Fees.
CLEAR
PRINT