Form CDTFA-230-D-1 "Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes" - California

What Is Form CDTFA-230-D-1?

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 September 1, 2017;
  • 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-230-D-1 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-230-D-1 "Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes" - California

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CDTFA-230-D-1 REV. 1 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CERTIFICATE FOR THE EXCLUSION
OF SALES AND USE TAX ON
FEDERAL EXCISE TAXES
(Revenue and Taxation Code Section 6245.5)
Regulation 1598
This certificate may be issued for purchases of gasoline, diesel, or jet fuel by a purchaser who meets all the required conditions. This
certificate entitles the seller to exclude the amount of federal excise taxes imposed on such fuel purchases from the measure of sales
and use tax.
I HEREBY CERTIFY that I satisfy all of the following conditions:
I was entitled to either a direct refund or credit against my income tax for the federal excise tax imposed pursuant to
1.
Section 4081 or 4091 of the Internal Revenue Code for more than 50 percent of my purchases of gasoline, diesel, and
jet fuel on an aggregate basis during the prior calendar year.
My business remains substantially the same as during the prior calendar year such that I reasonably expect to be
2.
entitled to either a direct refund or credit against my income tax for the federal excise tax imposed pursuant to Section
4081 or 4091 of the Internal Revenue Code for more than 50 percent of my purchases of gasoline, diesel, or jet fuel on
an aggregate basis.
I hold a valid California seller’s permit, the number for which is set forth below.
3.
With respect to any fuel that is not used in a manner which entitles me to a direct refund or credit against my income tax of
the federal excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code, or if I do not receive such
refund or credit, I will report and pay tax, measured by the amount of the federal excise tax that had been paid in
connection with that fuel, with my return for the period in which the fuel is used. This certificate is valid until revoked in
writing by the purchaser.
PURCHASER/COMPANY NAME
ADDRESS (street, city, state, zip code)
SIGNATURE OF AUTHORIZED AGENT
TELEPHONE NUMBER
DATE
TITLE (owner, partner, purchasing agent, etc.)
SELLER’S PERMIT NO. (if any)
CLEAR
PRINT
CDTFA-230-D-1 REV. 1 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CERTIFICATE FOR THE EXCLUSION
OF SALES AND USE TAX ON
FEDERAL EXCISE TAXES
(Revenue and Taxation Code Section 6245.5)
Regulation 1598
This certificate may be issued for purchases of gasoline, diesel, or jet fuel by a purchaser who meets all the required conditions. This
certificate entitles the seller to exclude the amount of federal excise taxes imposed on such fuel purchases from the measure of sales
and use tax.
I HEREBY CERTIFY that I satisfy all of the following conditions:
I was entitled to either a direct refund or credit against my income tax for the federal excise tax imposed pursuant to
1.
Section 4081 or 4091 of the Internal Revenue Code for more than 50 percent of my purchases of gasoline, diesel, and
jet fuel on an aggregate basis during the prior calendar year.
My business remains substantially the same as during the prior calendar year such that I reasonably expect to be
2.
entitled to either a direct refund or credit against my income tax for the federal excise tax imposed pursuant to Section
4081 or 4091 of the Internal Revenue Code for more than 50 percent of my purchases of gasoline, diesel, or jet fuel on
an aggregate basis.
I hold a valid California seller’s permit, the number for which is set forth below.
3.
With respect to any fuel that is not used in a manner which entitles me to a direct refund or credit against my income tax of
the federal excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code, or if I do not receive such
refund or credit, I will report and pay tax, measured by the amount of the federal excise tax that had been paid in
connection with that fuel, with my return for the period in which the fuel is used. This certificate is valid until revoked in
writing by the purchaser.
PURCHASER/COMPANY NAME
ADDRESS (street, city, state, zip code)
SIGNATURE OF AUTHORIZED AGENT
TELEPHONE NUMBER
DATE
TITLE (owner, partner, purchasing agent, etc.)
SELLER’S PERMIT NO. (if any)
CLEAR
PRINT