Getting Started with Agricultural Industry Español

If you own a business in California, and you expect to be making taxable sales, you must register with us for a seller's permit and file regular sales and use tax returns. You may be required to register for other licenses or accounts using our online registration service and file other returns. Listed below are other tax and fee programs that may be applicable to the agricultural industry.

Diesel Fuel Tax Program

If you make sales to farmers who use diesel fuel for tax-exempt farming purposes, you may apply for an Ultimate Vendor license. As an ultimate vendor, you may file a claim for refund of the diesel fuel tax you paid on your purchase of diesel fuel that you sold to an ultimate purchaser without collecting the diesel fuel tax reimbursement. All claims for refund for sales of diesel fuel to farmers must be supported by a CDTFA-608, Certificate of Farming Use, accepted in good faith.

Underground Storage Tank Maintenance Fee Account

If you own an underground storage tank (UST) to store petroleum products, and it is even partially underground, you are required to register with us to file UST fee returns and pay any fee amounts due based on the number of gallons of petroleum products placed in the UST during the reporting period. For rates see the Underground Storage Tank Maintenance Fee Schedule.

In most cases, if you lease an underground storage tank, you are considered an operator and are not required to pay the fee. However, as an operator, you may have an agreement with the owner to report and pay the fee.


Online Registration — Register with us for your seller's permit and apply for any of the licenses, permits, or accounts listed above.

Filing and Payments

Notice of Business Change – Keep your information current by using the links below and notifying us of any business changes.