Tax Guide for Auto Repair Garages
Resources
View guide in other languages:
Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:
Publications
- Publication 25, Auto Repair Garages and Service Stations
- Publication 91, California Tire Fee
- Publication 108, Labor Charges
- Publication 119, Warranties and Maintenance Agreements
Regulations
- Regulation 1546, Installing, Repairing, Reconditioning in General
- Regulation 1548, Retreading and Recapping Tires
- Regulation 1551, Repainting and Refinishing
Forms
- CDTFA-230-A, Resale Certificate for the Auto Body Repair and Painting Industry
- CDTFA-230-F, California Resale Certificate—Sales By Auto Auctions and Auto Dismantlers
Industry & Tax Fee Guides
- Hazardous Substances (Waste) Fee Guide
- Lead-Acid Battery Fees Guide
- Tax Guide for California Tire Fee
- Underground Storage Tank Maintenance Fee
Related Websites
Other Helpful Resources
- Contact Us — A listing of CDTFA contacts for your questions and concerns.
- Sign Up for CDTFA Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
- Tax Education — These resources will help you avoid common mistakes, file your tax returns online, and more.
- City and County Tax Rates — A listing of current and historical tax rates.
- Special Notices and Notification Letters — CDTFA special notices are issued whenever there is a change in law, tax rates, or our procedures.
- L-461, Auto Part Retailers' Sales Generally Do Not Qualify for the Farm Equipment and Machinery Partial Exemption
- L-928, Revisions to the Hazardous Waste Generation and Handling Fee Return
- L-940, New Lead-Acid Battery Fee Regulations
- L-963, Hazardous Waste Generation and Handling Fee Rates for 2024-2025 and Important Reminders
- CDTFA Online Services — Learn about the online services we offer.
- Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
- CDTFA Offices — A comprehensive listing of all our offices and contact information.
- Get It In Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Taxpayers' Rights Advocate (TRA) — The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
- Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.